CFDI 4.0 e-invoicing fully enforced

Full enforcement of the CFDI (Comprobante Fiscal Digital por Internet) 4.0 e-invoicing standard took effect from January 2024 after transitional period. All Mexican residents and entities engaged in commerce must issue invoices in CFDI 4.0 format. Foreign residents engaged in Mexican commercial activity (including landlords of Mexican property) must also comply via their RFC (tax ID).