The pillars of the normative support of the Electronic Invoice in Mexico are:
-
Federation Fiscal Code - FFC
- Article 29.- Issuance of receipts
- Article 29-A.- Voucher requirements
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Exhibit 20 - Technical Standard
- CFDI version 4.0*
- CFDI Withholdings and Payment Information 2.0*
-
Miscellaneous Tax Resolution for 2022 - MTR
- Chapter 2.7 - Digital Tax Receipts through the Internet or Electronic Invoice.