# Mexico CFDI 4.0 Invoice Checklist > Source: https://netray.co/tools/mexico-cfdi-4-0-invoice-checklist > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer Check every CFDI 4.0 field group before your ERP stamps an invoice: issuer, receiver, concepts, taxes, payment method, complements and cancellation. ## Category regional ## Region Mexico ## Audience - Controller - ERP administrator - Accounts receivable lead ## Tool **Kind:** checklist **Groups:** #### Issuer and receiver data **Items:** **Text:** Issuer RFC, legal name and fiscal regime (RegimenFiscal) match the Constancia de Situacion Fiscal exactly **Critical:** true **Text:** Receiver RFC, legal name (without the company type suffix such as S.A. de C.V. where SAT requires it) match the receiver's Constancia **Critical:** true **Text:** Receiver postal code (DomicilioFiscalReceptor) is the fiscal address postal code, not the ship-to **Critical:** true **Text:** Receiver fiscal regime (RegimenFiscalReceptor) is populated and valid for the CFDI use selected **Critical:** true UsoCFDI is allowed for the receiver's regime in the SAT catalog Foreign customers use the generic foreign RFC with the issuer postal code and the no-tax-effect use code as SAT rules require Customer master data holds RFC, postal code and regime as separate validated fields, not free text LugarExpedicion is the postal code of the issuing branch and is active in the SAT catalog #### Concepts, units and tax object **Items:** **Text:** Each line carries a valid ClaveProdServ from the SAT catalog, not a generic placeholder **Critical:** true ClaveUnidad matches the SAT unit catalog (for example H87 piece, KGM kilogram) and not the ERP unit code **Text:** ObjetoImp is set on every line (no tax object, tax object, tax object not obligated, or exempt) **Critical:** true **Text:** Line amounts: Importe equals Cantidad times ValorUnitario within the rounding SAT allows **Critical:** true Discounts are expressed at line level and the base for tax uses the net amount IVA, IEPS and withholding rates are driven by the tax engine, not typed per invoice Tax Base, Impuesto, TipoFactor and TasaOCuota are present for every taxed line Zero-rate and exempt sales are distinguished correctly (0% rate is not the same as exempt) Export lines use the Exportacion value that matches the operation (not applicable, definitive, temporary) #### Payment, currency and document type **Items:** **Text:** TipoDeComprobante is correct: I income, E credit note, T transfer, P payment, N payroll **Critical:** true **Text:** MetodoPago is PUE when paid in one payment at issue, PPD when paid later or in installments **Critical:** true FormaPago is 99 (to be defined) when MetodoPago is PPD, and a real payment form when PUE Foreign-currency invoices carry Moneda and TipoCambio from the published rate rule Credit notes link to the original through CfdiRelacionados with the correct TipoRelacion **Text:** Customer payments on PPD invoices generate a payment receipt (complemento de pago) with related document installments **Critical:** true Advance payments, if used, follow the SAT advance-payment relation process #### Stamping, complements and cancellation **Items:** **Text:** Certificate (CSD) is valid, not expired, and loaded for the correct issuer **Critical:** true PAC (authorized certification provider) credentials and the stamp-quota are monitored **Text:** Stamped XML and PDF are stored against the ERP invoice with the UUID **Critical:** true Carta Porte complement is attached when goods move on Mexican roads under the invoice or a transfer CFDI Foreign trade complement is considered for export invoices where applicable **Text:** Cancellation uses the SAT reason codes (01 to 04); reason 01 requires the substitute UUID **Critical:** true Cancellation acceptance by the receiver is tracked where the rules require it Error handling: rejected stamps return to a work queue with the SAT or PAC message, not silently retry Monthly reconciliation of ERP invoices against SAT-issued CFDI (UUID match) is performed **Scoring Note:** Items marked critical commonly cause a PAC rejection or a SAT observation. Resolve those first. Validation rules and catalogs change, so confirm against the current SAT Anexo 20 and your PAC documentation. ## Content **Intro:** CFDI 4.0 is the current Mexican electronic invoice format and it is strict: a mismatch in receiver name, tax regime or postal code is rejected before the invoice is ever stamped. This checklist walks the field groups in the order an ERP builds the document. **Sections:** #### How to use the checklist **Body:** Work through the groups with your ERP administrator and the person who owns customer master data. Tick each item once you have confirmed it in your system with a real invoice, not from memory. Mark the critical items first because they are the ones that produce a PAC rejection. Export the result to PDF or Excel and attach it to your localization test script so the same checks run after every ERP upgrade or tax-engine change. #### Why 4.0 is stricter than 3.3 **Body:** Version 4.0 added mandatory receiver fiscal data (name, postal code of fiscal address, regime), the ObjetoImp tax object indicator and the Exportacion field. These make the invoice verifiable against the SAT taxpayer registry. In practice the biggest problem is not the XML, it is customer master data. If the ERP holds the customer name as typed by sales rather than as registered, every invoice to that customer fails validation. **Bullets:** - Receiver name and RFC must match the SAT registry - ObjetoImp must be present on every concept - Exportacion is a required field even for domestic sales - Cancellation now needs a reason code #### Payment method and the complemento de pago **Body:** PUE versus PPD is the most common source of downstream rework. If the invoice is not fully paid at issue, it must be PPD with FormaPago 99, and each customer payment later needs a payment receipt CFDI that references the invoice UUID, installment number, previous balance and paid amount. Your accounts receivable process has to generate that receipt when cash is applied, otherwise the customer cannot deduct the expense and will push back. #### Common mistakes **Body:** Teams often validate the invoice layout and forget the lifecycle. A stamped CFDI is a legal document tied to a UUID, so corrections need a credit note or a cancellation with the right reason. Another recurring problem is certificate expiry: the CSD lasts four years and stamping stops the day it lapses. Put the expiry date in a calendar and test the replacement in a non-production company first. **Bullets:** - Using ERP unit codes instead of SAT unit codes - Typing tax rates on the invoice instead of the tax engine - Letting expired CSD certificates block month-end - No UUID reconciliation against SAT-issued documents **Cta:** If your ERP stamps CFDI through an add-on that nobody fully understands, we can review the flow and build a read-only reconciliation of ERP invoices against stamped UUIDs. **Faq:** #### Is CFDI 4.0 mandatory? **Answer:** Yes. Version 3.3 was retired and 4.0 is the only version accepted for new invoices. Details of the transition were published by SAT, so confirm any special cases with your PAC or tax advisor. #### Why does my PAC reject the receiver name? **Answer:** CFDI 4.0 compares the receiver name, RFC, postal code and regime with SAT's registry. A name typed by sales, an old regime or the wrong postal code will fail. Fix the customer master record from the customer's Constancia de Situacion Fiscal. #### When do I need a payment complement? **Answer:** When the invoice is issued as PPD, meaning payment is deferred or in installments, each payment received needs a payment receipt CFDI referencing the invoice UUID. PUE invoices paid in one payment do not need it. #### Does this replace tax advice? **Answer:** No. It is a working checklist built from the structure of the format. SAT catalogs and validation rules change, so confirm specifics with your PAC and a Mexican tax professional. ## Search terms cfdi 4.0 checklist, cfdi 4.0 requisitos, factura electronica mexico checklist, cfdi 4.0 campos obligatorios, cfdi 4.0 erp, cfdi exportacion, cfdi pago complemento, mexico e-invoicing checklist --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json