Mexico CFDI 4.0 Invoice Checklist (Free, PDF/Excel)

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13 critical items still open - these are the highest-risk gaps.

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Issuer and receiver data

Issuer RFC, legal name and fiscal regime (RegimenFiscal) match the Constancia de Situacion Fiscal exactlyCRITICALReceiver RFC, legal name (without the company type suffix such as S.A. de C.V. where SAT requires it) match the receiver's ConstanciaCRITICALReceiver postal code (DomicilioFiscalReceptor) is the fiscal address postal code, not the ship-toCRITICALReceiver fiscal regime (RegimenFiscalReceptor) is populated and valid for the CFDI use selectedCRITICALUsoCFDI is allowed for the receiver's regime in the SAT catalogForeign customers use the generic foreign RFC with the issuer postal code and the no-tax-effect use code as SAT rules requireCustomer master data holds RFC, postal code and regime as separate validated fields, not free textLugarExpedicion is the postal code of the issuing branch and is active in the SAT catalog

Concepts, units and tax object

Each line carries a valid ClaveProdServ from the SAT catalog, not a generic placeholderCRITICALClaveUnidad matches the SAT unit catalog (for example H87 piece, KGM kilogram) and not the ERP unit codeObjetoImp is set on every line (no tax object, tax object, tax object not obligated, or exempt)CRITICALLine amounts: Importe equals Cantidad times ValorUnitario within the rounding SAT allowsCRITICALDiscounts are expressed at line level and the base for tax uses the net amountIVA, IEPS and withholding rates are driven by the tax engine, not typed per invoiceTax Base, Impuesto, TipoFactor and TasaOCuota are present for every taxed lineZero-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

TipoDeComprobante is correct: I income, E credit note, T transfer, P payment, N payrollCRITICALMetodoPago is PUE when paid in one payment at issue, PPD when paid later or in installmentsCRITICALFormaPago is 99 (to be defined) when MetodoPago is PPD, and a real payment form when PUEForeign-currency invoices carry Moneda and TipoCambio from the published rate ruleCredit notes link to the original through CfdiRelacionados with the correct TipoRelacionCustomer payments on PPD invoices generate a payment receipt (complemento de pago) with related document installmentsCRITICALAdvance payments, if used, follow the SAT advance-payment relation process

Stamping, complements and cancellation

Certificate (CSD) is valid, not expired, and loaded for the correct issuerCRITICALPAC (authorized certification provider) credentials and the stamp-quota are monitoredStamped XML and PDF are stored against the ERP invoice with the UUIDCRITICALCarta Porte complement is attached when goods move on Mexican roads under the invoice or a transfer CFDIForeign trade complement is considered for export invoices where applicableCancellation uses the SAT reason codes (01 to 04); reason 01 requires the substitute UUIDCRITICALCancellation acceptance by the receiver is tracked where the rules require itError handling: rejected stamps return to a work queue with the SAT or PAC message, not silently retryMonthly reconciliation of ERP invoices against SAT-issued CFDI (UUID match) is performed

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.

CFDI flow review

Optional: send us how your ERP stamps CFDI and we will mark the gaps against this checklist.

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How to use the checklist

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

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.

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

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

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.

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

Frequently Asked Questions

Is CFDI 4.0 mandatory?

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?

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?

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?

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.

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.

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Mexico CFDI 4.0 Invoice Checklist