Requirements for the Printed Representation of a CFDI

The printed representation of a CFDI (Digital Tax Receipt via Internet) is the paper or visible digital version of the invoice that supports a commercial transaction. While its primary purpose is to present fiscal information clearly, its content is strictly regulated by the SAT (Mexican Tax Administration Service) to ensure its validity. Below, we outline the requirements it must meet according to current regulations.

Fundamental Requirements

1. Issuer Information

• Federal Taxpayer Registration (RFC) of the issuer.

• Tax regime under which the issuer is registered, in accordance with the Income Tax Law.

• Address of the location or establishment where the invoice is issued (if the taxpayer has multiple locations).

2. Recipient Information

• RFC of the individual or entity receiving the invoice.

• Name, trade name, or business name of the recipient.

• Tax regime of the recipient.

• Postal code of the recipient’s tax domicile.

3. Transaction Details

• Intended use of the invoice (e.g., expenses, investments, etc.).

• Description of goods, merchandise, or services: quantity, unit of measurement, and type.

• Unit value expressed in numbers.

• Total amount in numbers or words.

• Specification if the payment is made in full or in installments.

• Amount of transferred taxes (broken down by rate) and, if applicable, withheld taxes.

• Payment method (cash, transfer, check, card, etc.).

4. Customs Information (if applicable)

• Number and date of the customs document for first-hand sales of imported goods.

5. Additional Information Generated by the SAT

• Invoice folio number assigned by the SAT.

• SAT digital seal.

• Digital seal of the issuer.

• Date and place of issuance.

• Certification date and time.

• Serial number of the SAT digital certificate used for stamping.

Mandatory Elements for the Printed Representation

In addition to the aforementioned details, the printed representation of a CFDI must include:

• Two-dimensional barcode, generated according to Section I.D of Annex 20 of the Miscellaneous Tax Resolution.

• Invoice folio number (UUID).

• Serial number of the issuer’s and SAT’s digital certificates.

• The legend: “This document is a printed representation of a CFDI.”

• Original chain of the SAT digital certification complement.

Date and Time Requirements

• Date and time of the CFDI issuance.

• Date and time of the invoice certification (must align with Article 29-A of the Federal Tax Code).

Product or Service Keys

For the description of goods or services, the corresponding key from the SAT’s catalog must be included. This step is mandatory and can be completed using the tools provided by the SAT.

Automation with Our API

With our CFDI Stamping API, you can issue electronic invoices that meet all the requirements established by the SAT. Our solution ensures:

• Automatic inclusion of all mandatory data.

• Generation of the two-dimensional barcode and original string.

• Validation of content to guarantee compliance with fiscal regulations.

The printed representation of a CFDI must strictly comply with the requirements set by the SAT to be valid. Both the content of the invoice and the elements generated during the certification process are indispensable.

If you need to issue CFDIs that fully meet all standards in an automated manner, our CFDI Stamping API is the perfect tool to optimize your invoicing processes and ensure accuracy in every invoice. Contact us for more information.