A penalty of 400 to 600 Mexican pesos per item.
The Mexican Tax Administration (SAT) may impose the following penalties regarding CFDI:
[1] Invoices without complementary information (Factura sin complementos)
If a CFDI is issued without complementary information (complementos), a fine of 400 to 600 Mexican pesos may be imposed per instance.
[2] CFDI with errors (CFDI con errores)
Repeated occurrences of errors or inconsistent entries may also be subject to a penalty of 400 to 600 pesos per instance.
[3] Late cancellation (Cancelación fuera del plazo)
If the cancellation of a CFDI is made after the deadline, a fine equivalent to 5 to 10% of the invoice amount will be incurred (accumulated per instance).
Note: CFDI can only be canceled within the "fiscal year in which it was issued." Additionally, it is mandatory to provide a reason for the cancellation and submit supporting documents.

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At first glance, it may seem like just a simple invoicing rule, but omissions or errors in supplementary information, exceeding cancellation deadlines, and other minor mistakes can lead to fines of several hundred pesos per incident.




