Glossary
CFDI
CFDI (Comprobante Fiscal Digital por Internet) is Mexico's electronic invoice: a document built to the structure the SAT, Mexico's tax administration, sets in Annex 20, and certified, or stamped, by the SAT directly or through an authorized certification provider (PAC).
The current version is 4.0. According to the SAT’s Annex 20 page, accessed October 17, 2026, the CFDI moved to that version on January 1, 2022, and since April 1, 2023 it is the only valid one. Annex 20 is the technical standard that sets the structure, form and syntax of the document, and its catalog of document types lists five: ingreso (income), egreso (outflow), traslado (transfer), nómina (payroll) and pago (payment). Complements such as the Carta Porte or the payment complement are added to a CFDI.
CFDI are issued by taxpayers, both individuals and companies, and the issuer seals each one with its digital seal certificate (CSD). Certification is done by the SAT in its free applications or by a PAC, and the SAT’s CFDI 4.0 filling guide states what that certification is worth: a stamped invoice already complies with the Annex 20 structure and needs no other validator, because the only validation with tax standing is the one the SAT performs, directly or through a PAC, when it stamps the invoice. The same guide, together with the SAT catalogs, explains how each field is filled in.
In Odoo 20, the Mexican localization builds the XML to Annex 20 version 4.0, seals it with the company’s CSD and sends it to a PAC for stamping, as the Mexican localization guide explains.
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