Mexican companies invoicing foreign clients: CFDI 4.0, the generic RFC and export complements

A Guadalajara software company bills a client in Dallas $28,600 a month. Each invoice is a CFDI 4.0, an XML file stamped by its PAC and registered with the SAT within seconds. The Dallas client receives a PDF and the XML, and has no idea what either means. What it cares about is how to pay.

Every invoice is a CFDI

In Mexico an invoice is a Comprobante Fiscal Digital por Internet (CFDI). The issuer creates the XML, an authorised certification provider (PAC) validates and stamps it, and the SAT receives it. CFDI 4.0 has been mandatory since 2023.

That applies to foreign clients too. A PDF from a template, without a stamped CFDI behind it, is not a valid invoice for Mexican tax.

Fields for a foreign client

• RFC: the generic foreign RFC XEXX010101000.
• Foreign tax ID: the client's tax number in its country, such as a US EIN, and its country of residence.
• Export key: for example, 02 for a definitive export.
• Currency and rate: if invoiced in dollars, the CFDI states the currency and the exchange rate, normally the Banco de México rate published in the Official Gazette.

Services and IVA

Some services exported to foreign residents are taxed at 0 percent IVA when they are used abroad and meet the IVA law's conditions. Software development and certain technical services often qualify. Confirm with your accountant how your services are treated before setting the IVA on the CFDI.

Goods: the foreign trade complement

For definitive exports of goods, the CFDI includes the foreign trade complement, with tariff codes, quantities, values and the recipient's details. The data must match the export declaration (pedimento). Mismatches are a common reason for SAT questions and delayed IVA refunds.

The payment side

A Dallas client asked to pay a Mexican account sends an international wire, which can take days and lose an intermediary fee. US account details in your company's own name let the client pay by ACH, in full. You can hold the dollars for dollar costs or convert to pesos for payroll when you choose.

Paying into Mexico: the local rail

Source: Banco de México: SPEI. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet does not stamp CFDIs; your PAC does. A Rivet business account accepts registered companies after verification, including Mexican companies. Approved companies get US account details in their own name on every plan, euro and sterling details from the Growth plan, and payouts to 120+ countries, with payments matched to invoices and conversions at a rate shown before you confirm. Rivet is not a bank; regulated partner institutions hold the funds.

See the MXN business payments guide.