All taxpayers. B2B, B2G and B2C. Invoices must be validated and stamped by an authorised certification provider (PAC) before they are legally valid. Five-year archiving for issuer and recipient.
Two regimes are often conflated: issuing a compliant CFDI, and the newer obligation on digital platforms to give SAT live access to their data. Also note art. 29-A Bis now lets SAT demand photographic or video evidence that the underlying transaction occurred, and simulated CFDIs carry criminal liability from 2026.
0 of 3 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.