This blog was last updated on September 23, 2019
During 2016, Mexico started the process of updating the legally established e-invoicing format. More specifically, the xml version of the CFDI document is being updated from v3.2 to v3.3. The process had a deadline for full migration from CFDI v3.2 to CFDI v3.3 by 1 July this year. However, the Mexican Tax Administration has postponed this deadline for CFDI v3.3 to 1 December 2017, although it can be used optionally from 1 July. Thus, during July-November 2017, both legacy CFDI v3.2 as well as the new v3.3 will co-exist.
In addition to this, the tax authority also delayed the implementation of the “complemento” for the receipt of payment or “Recepción de Pagos”. The complemento will be optional until 30 November 2017 and mandatory as of 1 December 2017. This complemento can only be used together with CFDI 3.3.