The CFDI 4.0 Migration Error
CFDI 4.0 (Comprobante Fiscal Digital por Internet version 4.0) is the current standard for electronic invoicing in Mexico, established by the Tax Administration Service (SAT). This version introduced significant changes from version 3.3, including mandatory additional receiver data such as fiscal name, tax regime, and fiscal domicile postal code.
Migration to CFDI 4.0 was mandatory from April 1, 2023, and since then all fiscal receipts must be issued in this version.
Prerequisites
- Updated invoicing software compatible with CFDI 4.0.
- Updated fiscal data for the issuer and all frequent receivers.
- Tax Status Certificate from the receiver (downloadable from the SAT portal).
- Updated SAT catalogs in your invoicing system.
Most Common Errors and Solutions
1. “Receiver RFC Not Found in the SAT’s Registered RFC List”
The SAT now validates that the receiver’s RFC is active and registered.
Solution:
- Request the receiver’s updated Tax Status Certificate.
- Verify the RFC is spelled exactly as it appears on the certificate.
- If the RFC is suspended, the receiver must visit the SAT to reactivate it.
2. “Receiver Name Does Not Match SAT Records”
CFDI 4.0 requires that the receiver’s Name field match exactly with the name registered with the SAT.
Solution: Copy the name exactly as it appears on the Tax Status Certificate, respecting capitalization, accents, and abbreviations.
3. “Receiver Postal Code Does Not Correspond to SAT Records”
The DomicilioFiscalReceptor field is now mandatory and must match the registered fiscal domicile postal code.
4. “Add-on Incompatible with CFDI Version”
| Add-on | Version for CFDI 4.0 |
|---|---|
| Payments | 2.0 |
| Payroll | 1.2 Rev. B |
| Foreign Trade | 2.0 |
| Bill of Lading | 3.1 |
5. “Invalid Receiver Tax Regime”
CFDI 4.0 requires the RegimenFiscalReceptor field. Consult the receiver’s Tax Status Certificate.
6. “Invalid Issuer Seal”
Verify that your Digital Seal Certificate (CSD) is not expired. If expired, generate new digital seals from the SAT portal using your e.firma.
Prevention
- Keep your invoicing software updated.
- Request Tax Status Certificates from all clients before issuing the first invoice.
- Renew your CSD before expiration — CSDs are valid for 4 years.
- Download SAT catalogs monthly.
- Test in sandbox environments — most PACs offer free test environments.