In Mexico, the e-Invoicing system is an example of the clearance model. e-Invoicing is based on a clearance model which is named CFDI and is already mandatory for all taxpayers. In order to use the e-Invoicing system, taxpayers firstly have to obtain a Federal Taxpayer Registration from the tax authority, SAT. SAT should provide taxpayers with a unique electronic signature key (FIEL) and a digital stamp called a Certificado de Sello Digital (CSD). To validate and stamp invoices as they are issued, appoint a government-approved e-Invoicing firm (PAC). When sending e-Invoices, taxpayers need an Authorized Certification Provider (PAC) to ensure compliance.
Source SNI
