The e-invoicing model is delegated pre-clearance similar to the one in Mexico.
Who is in scope?
Only companies that previously were under the FACE regime and others notified by SAT (tax administration) are obliged to issue e-documents. It is voluntary for the rest of the taxpayers to join the FEL regime and become issuers and recipients of electronic invoices.
How are e-documents validated?
Under the new FEL regime, taxpayers have two different options to validate ele…