CFDI Cancellation: What You Need to Know

The cancellation of a Digital Tax Receipt (CFDI) is the process of voiding a previously issued invoice under specific conditions defined by Mexico’s Tax Administration Service (SAT). The goal is to ensure that tax records reflect actual business transactions.

Understanding when a CFDI can be canceled, whether it requires recipient approval, and the conditions for cancellation is key to staying compliant and avoiding issues with the SAT.

When is a CFDI considered cancellable?

A CFDI is considered cancellable if it is not linked to other active tax documents and meets SAT criteria. There are two types:

1. Cancellable without acceptance

The issuer can cancel the CFDI without recipient approval under certain conditions:

• The invoice amount is less than $1,000 MXN
• The cancellation is made within 24 hours of issuance
• The invoice is issued to the public in general or a foreign customer (generic RFC)
• The CFDI is of type payroll, credit note, or transfer
• Other specific cases defined by the SAT

In these cases, the cancellation is automatic.

2. Cancellable with acceptance

Recipient approval is required through their SAT tax mailbox. This applies when:

• The invoice amount is greater than $1,000 MXN
• It is issued to a valid RFC (individual or company)
• It does not fall under the automatic cancellation conditions

The recipient has 3 business days (72 hours) to accept or reject the cancellation. If there is no response, SAT will treat it as accepted due to timeout.

When is a CFDI not cancellable?

A CFDI is not cancellable when:

• It is linked to another active CFDI (e.g., a payment complement)
• It has an active Carta Porte complement
• The system detects relationships that must be canceled first

In these cases, SAT will show a “Not cancellable” status, and related invoices must be canceled beforehand.

Checking CFDI cancellation status

When verifying a CFDI, SAT will display one of the following statuses:

• Cancellable without acceptance
• Cancellable with acceptance
• Not cancellable

You can check the status on the SAT portal or automate the process using our API.

Valid cancellation reasons (since 2022)

When canceling a CFDI, SAT requires a reason code. The valid options are:

• 01: Issued with errors and replaced
• 02: Issued with errors and not replaced
• 03: Transaction did not occur
• 04: Nominated transaction included in a global invoice

Important notes

• A credit note does not replace the cancellation of an income-type CFDI
• The “substitution” option is not a valid form of cancellation
• If using code 01, you must provide the UUID of the replacement CFDI

Recommendations

• Always review your CFDIs before issuing them
• Understand the correct cancellation procedure based on the invoice type
• Avoid unnecessary errors that could complicate tax compliance

Want to automate CFDI cancellations?

With Facturapi’s API, you can send cancellation requests to SAT securely, quickly, and easily.