CFDI: simple timing and month-end guide

What to issue, when to issue it, and what to review before filing


A CFDI (Comprobante Fiscal Digital por Internet), often called an electronic invoice (factura electrónica), is Mexico's official digital tax document. It can record a sale, service, lease, refund, later payment, payroll, transport, or withholding. Once it is stamped (timbrado), it becomes part of SAT records.


Issue the required CFDI even when the customer doesn't ask

If tax rules require a CFDI, you still need to issue it, even when the customer doesn't request one. For example, a shop may include qualifying sales made to customers who didn't ask for an individual invoice (factura nominativa) in a global invoice (factura global) for the general public (público en general).


Three timing rules to remember

Global invoice (factura global). Send it for stamping within 24 hours after the selected daily, weekly, monthly, or permitted bimonthly period closes. Example: if the July monthly period closes at 11:59 p.m. on July 31, send the factura global no later than 11:59 p.m. on August 1.


Payment CFDI (CFDI de Pago or REP). When the original invoice shows Método de pago PPD (Pago en parcialidades o diferido - payment in installments or at a later date), issue the REP by the fifth calendar day of the following month. Example: for a payment received on July 18, issue the REP by August 5. If you issue it in August, Fecha de pago still needs to show the actual July 18 payment date.


All other standard CFDIs. If no special rule applies, no more than 72 hours may pass between the date and time shown in the CFDI (Fecha) and stamping (timbrado). Example: a CFDI with Fecha of July 30 at 10:00 a.m. needs to be stamped no later than August 2 at 10:00 a.m. This is a certification limit, so prepare the CFDI promptly.


Why review everything before filing

SAT may use issued and received CFDIs to prefill or compare information in tax returns (declaraciones), depending on the tax regime and transaction.


Before filing, compare all income and expenses shown in bank, cash, card, platform, and other statements with the CFDIs you issued and received. Missing, duplicated, canceled, or incorrect CFDIs can create differences between your records and SAT data.


If a supplier's valid CFDI is missing, generally don't claim the related VAT as creditable VAT (IVA acreditable) until the CFDI exists and the other VAT Law requirements are met. You may sometimes need corrections or an amended return (declaración complementaria).


Simple month-end checklist

Gather the month's bank records, other payment records, and all issued and received CFDIs.


Check that the CFDI records are complete and generally match the real income and expenses. This helps prepare the tax return with reliable information.


Ask an accountant or tax specialist to do the final review before filing. The specialist should decide the correct tax period, tax treatment, and whether any correction is needed.


Scope note: This guide summarizes common rules. A special rule for a sector, regime, or document type takes priority.


Regulatory framework: CFF, articles 29 and 29-A | LIVA, article 5 | RMF 2026, rules 2.7.1.21, 2.7.1.32, and 2.7.2.9(I)