| Definition | The professional administrative and compliance function concerned with recording, organising, documenting and retaining business transactions and tax information in Mexico, including sales, purchases, cash movements, payroll outputs, IVA events, ISR events, assets, liabilities, inventory movements, intercompany transactions and other financial events in electronic accounting records, CFDI XML files, books, ledgers and supporting documentation required by Mexican tax and corporate rules. |
| Object | Bookkeeping |
| Object Type | Professional Operational Function |
| Classification | Bookkeeping Operations — Electronic Accounting — CFDI and Tax Records — IVA and ISR Compliance — Documentation and Retention — Domestic and Cross-border |
| Jurisdiction | North America > Mexico, with North American and international relevance where applicable |
This section defines the practical boundaries of the Bookkeeping Registry Object. The purpose is to distinguish bookkeeping as an operational discipline from adjacent areas such as general tax planning, audit or pure management consulting.
| Covered Matters | Ongoing recording of business transactions, electronic accounting systems, Spanish and MXN accounting entries, chart of accounts, trial balance, CFDI XML invoice management, SAT electronic-accounting support, IVA and ISR records, source-document discipline, bank reconciliations, payroll CFDI, asset and inventory records, tax returns, financial-statement support, closing routines and statutory archiving. |
| Functional Boundary | The Registry Object covers the operating model required to maintain orderly Mexican accounting records, including CFDI and XML documentation, electronic data, Spanish and national-currency records and reporting support that underpin SAT compliance, IVA, ISR, tax returns and financial reporting. |
| Related but Not Primary | Statutory audit, tax advisory, transfer pricing, customs, corporate secretarial services, payroll administration, PAC selection, ERP implementation and management consulting may become relevant where they rely on bookkeeping data, but they are not treated here as standalone primary disciplines. |
| Outside Scope | Pure legal advice unrelated to accounting records, investment promotion and non-financial business analytics without bookkeeping relevance. |
Bookkeeping in Mexico is the structured function that converts business events into reliable electronic accounting records, CFDI XML invoices, tax documentation and financial information. The Federal Tax Code (Código Fiscal de la Federación, CFF) and its Regulations define accounting broadly: it includes books, systems and records, working papers, account statements, special accounts, corporate books, inventory controls, electronic storage media and supporting documentation that proves income, deductions and compliance with tax provisions.
In professional practice, Mexican bookkeeping is not merely data entry. It is an ongoing compliance process involving source-document collection, CFDI issuance and receipt, XML validation and archiving, chart-of-accounts coding, electronic ledger maintenance, bank reconciliation, IVA and ISR classification, payroll CFDI, fixed-asset and inventory controls, period closing and preparation of data for tax returns, financial statements and SAT reporting.
Mexico’s defining feature is the integration of bookkeeping with the electronic-invoicing and electronic-accounting system. Taxable transactions are documented through Comprobante Fiscal Digital por Internet (CFDI) invoices. CFDI files are issued in XML format and validated and time-stamped through a SAT-authorised certification provider (PAC) or, where applicable, directly through SAT. The XML file and its unique fiscal folio provide key legal and tax evidence for income, deductible expenses, IVA and transaction reporting.
Mexican taxpayers maintain their accounting electronically. The accounting system includes the chart of accounts, trial balance, accounting entries, vouchers, working papers, bank statements, tax records and supporting documents. Required electronic-accounting data is submitted to SAT under the applicable regime and deadlines. Records and documents are generally retained for five years from the date the related tax return was filed or should have been filed, with longer retention where tax effects continue over time or appeals, litigation or other proceedings remain unresolved.
The purpose of the bookkeeping function is to ensure that business transactions in Mexico are recorded, documented and organised correctly, on time and in a way that supports SAT electronic accounting, CFDI controls, IVA and ISR compliance, reliable financial information and transparent business administration.
It exists to convert legal and commercial obligations into traceable electronic accounting records, CFDI XML evidence and supporting documents with clear audit trails and predictable reporting outcomes.
Accurate and timely bookkeeping execution in Mexico, including complete CFDI XML files and source documents, reliable Spanish and MXN electronic records, support for IVA and ISR declarations and robust input for tax returns, financial statements, SAT electronic accounting and audit support.
Request contexts show the situations in which bookkeeping work is typically activated. They help readers understand who usually needs this function and which business events trigger deeper bookkeeping review.
| Identity Pattern | Mexican S.A. de C.V., S. de R.L. de C.V., S.A.P.I. de C.V., sole proprietor, branch, foreign-owned Mexican subsidiary, permanent establishment, foreign digital-services provider or business with Mexican IVA, ISR, payroll or local operating activity. |
| Business Event | Company formation, RFC registration, e.firma activation, first CFDI issue or receipt, PAC engagement, IVA registration, employee hiring, payroll CFDI, import or export transaction, asset acquisition, inventory count, monthly electronic-accounting process, tax audit, SAT enquiry, year-end closing or group-reporting implementation. |
| Typical User | Business owners, legal representatives, Mexican accountants and bookkeepers, certified public accountants, tax advisers, finance managers, controllers, foreign parent companies, PAC administrators and internationally active groups. |
| Typical Scenario | New Mexican subsidiary needs to establish Spanish and MXN electronic books, CFDI and IVA routines; foreign group needs Mexican records reconciled to group accounts; business needs to validate missing CFDI XML files before a SAT review; finance team requires complete chart-of-accounts and trial-balance data for monthly electronic accounting and tax filings. |
| Entrepreneur / Business Owner | Needs practical accounting routines to manage sales, expenses, CFDI invoices, IVA, bank movements, payroll information and business finances while retaining SAT-compliant electronic evidence. |
| Accountant / Bookkeeping Professional | Runs day-to-day electronic entries, chart-of-accounts and ledger controls, CFDI XML validation, IVA support, bank reconciliations, payroll CFDI, asset and inventory procedures, closing routines and SAT electronic-accounting preparation. |
| Finance Team / Controller | Relies on Mexican bookkeeping data for reporting, budgeting, cash-flow management, IVA and ISR compliance, financial statements, SAT submissions, audit support and coordination with group finance. |
| Legal Representative / Management | Needs accounting records, CFDI evidence and financial information that support tax filings, SAT reviews, company governance, audit readiness and reliable oversight of the entity’s financial position and performance. |
| Foreign Parent Company | Requires Mexican bookkeeping that can be reconciled to group accounts, IFRS or US-GAAP reporting, foreign-currency reporting, intercompany reporting, transfer-pricing support and cross-border tax compliance. |
Country characteristics explain the jurisdiction-specific features that shape how bookkeeping operates in Mexico. The section matters because bookkeeping is defined not only by arithmetic, but also by regulatory structure, documentation culture and institutional expectations.
| Operational Culture | Mexican bookkeeping is highly tax-integrated, electronic and document-driven. CFDI, XML, SAT validation, electronic accounting, IVA and ISR records, digital signatures and recurring authority data submissions are core operating features. |
| Legal Framework Orientation | The Federal Tax Code and its Regulations establish the core accounting and electronic-record framework, supported by Income Tax Law, IVA Law, SAT rules, CFDI technical requirements, accounting standards and corporate-law obligations. |
| Language and Currency Requirement | Accounting entries are prepared in Spanish and values are recorded in Mexican national currency, the Mexican peso. Foreign-language and foreign-currency documents require an appropriate translation and the exchange rate applied to each transaction. |
| CFDI and XML Characteristic | CFDI is the central fiscal document for Mexican business transactions. An invoice’s XML file, PAC validation, timestamp and unique fiscal folio are not merely billing data: they form a core tax and accounting evidence layer for income, deductions and IVA credit. |
Key authorities identify the institutions that shape, supervise or receive bookkeeping-related business activity. This section matters because Mexican bookkeeping interacts directly with electronic invoicing, electronic accounting, IVA, ISR, tax administration and digital compliance systems.
| Official Name | Tax Administration Service (SAT) |
| Official Spanish Name | Servicio de Administración Tributaria |
| Primary Role | Administers federal tax obligations, taxpayer registration, electronic invoicing, electronic accounting, IVA and ISR reporting, digital certificates, tax compliance, reviews, audits and assessments in Mexico. |
| Responsibilities | Issues tax rules and technical specifications, administers the RFC, e.firma and digital seals, supervises CFDI issuance and validation through authorised providers, receives electronic accounting data and tax returns and conducts tax compliance activity. |
| Typical Interaction | Use of accounting records, CFDI XML files, chart of accounts, trial balance, tax invoices, IVA records, ISR calculations, bank evidence and supporting documents to prepare electronic submissions, returns and responses to SAT enquiries or audits. |
| Official Website | sat.gob.mx |
| Cross-Border Relevance | Important for foreign-owned groups, Mexican branches, permanent establishments and foreign digital-service providers that must align Mexican CFDI, electronic-accounting, IVA and tax records with international group reporting. |
- Mexican bookkeeping is strongly shaped by the Federal Tax Code, SAT electronic accounting and CFDI XML invoice controls.
- Spanish and Mexican-peso records, valid CFDI files, PAC validation, electronic ledgers and monthly tax-data processes are central practical requirements.
- Foreign-owned entities must maintain Mexican-compliant accounting and fiscal evidence even if group accounting systems and finance teams operate abroad.
The regulatory and operational framework identifies the principal rule layers that define Mexican bookkeeping practice. The section is broader than legislation alone because bookkeeping depends on tax law, electronic invoicing, authority data standards, documentation routines, digital certificates and operational procedures.
| Federal Tax Code (CFF) | Establishes the core tax-accounting framework. Accounting includes books, systems and records, working papers, account statements, special accounts, corporate books, inventory controls, electronic media, supporting documentation and information proving compliance with tax provisions, income and deductions. |
| Electronic Accounting (Contabilidad Electrónica) | Mexican taxpayers maintain accounting electronically. The accounting system includes the chart of accounts, trial balance, accounting entries, vouchers, supporting documentation and electronic data. Taxpayers within the applicable submission rules provide required electronic-accounting data through SAT systems and formats. |
| CFDI Electronic Invoices | CFDI is the mandatory electronic fiscal invoice framework. Applicable invoices are generated in XML, validated and time-stamped through a PAC authorised by SAT or directly through SAT. The XML file, fiscal folio and associated complements are key evidence for income, deductions, IVA and accounting entries. |
| IVA and ISR Records | IVA and income-tax compliance rely on valid CFDI, accounting entries, bank evidence, invoices, payroll documentation, tax calculations, vouchers, working papers and reconciliations. Bookkeeping supplies the transaction-level basis for monthly, periodic and annual tax obligations. |
| Spanish and Mexican-Peso Accounting | Accounting entries are prepared in Spanish and values are recorded in Mexican national currency. Where records or documents are in another language or currency, they are supported by the appropriate translation and the exchange rate used for the transaction. |
| Record Storage and Retention | Accounting and related documentation are generally retained for five years from the date the related tax returns were filed or should have been filed. The period begins later for transactions with continuing tax effects and is extended until final resolution for documents involved in appeals or litigation. Certain corporate and specific tax records can require longer retention. |
The process flow explains how bookkeeping work usually progresses from raw transaction to completed records and reporting support. It matters because bookkeeping is an operating sequence, not a single event.
| 1. Source Document and CFDI Collection | Collect issued and received CFDI XML files, tax invoices, receipts, payment complements, bank statements, contracts, delivery records, payroll CFDI, IVA evidence, asset records, inventory information and other supporting documents for each business transaction. |
| 2. CFDI Validation and Classification | Validate CFDI status, XML integrity, fiscal folio, tax regime, product or service codes, payment data and applicable complements, then classify sales, purchases, expenses, payroll, assets and liabilities to the appropriate accounts and tax treatment. |
| 3. Electronic Accounting Entry | Record business events electronically in Spanish and Mexican pesos, with clear descriptions, chart-of-accounts coding, CFDI or voucher references, bank links and supporting evidence sufficient to explain each accounting entry. |
| 4. Ledger, Chart of Accounts and Trial Balance | Maintain the electronic chart of accounts, general ledger, journals, receivables, payables, cash, banks, fixed assets, inventory, payroll, IVA, ISR and intercompany records and prepare the trial balance in SAT-compatible structure where applicable. |
| 5. IVA, ISR and Bank Reconciliation | Reconcile bank accounts, CFDI issued and received, IVA input and output positions, withholding, payroll CFDI, receivables, payables, assets, inventory and other material accounts with tax returns and accounting records. |
| 6. Monthly Electronic Reporting Support | Prepare the chart of accounts, trial balance, accounting-entry extracts where required, IVA and ISR workpapers, tax returns and supporting schedules for SAT electronic-accounting and tax compliance processes. |
| 7. Year-End Tax, Financial Statement and Archive Support | Provide final figures, schedules, electronic records and CFDI XML archives for annual tax returns, financial statements, statutory or tax audit, transfer-pricing support, SAT review and compliant retention. |
| Typical Outputs | CFDI XML archive, electronic chart of accounts, journals, general ledger, subsidiary ledgers, trial balance, IVA and ISR workpapers, bank reconciliations, payroll CFDI records, financial-statement schedules, SAT submission files and retained source documents. |
The decision tree simplifies threshold questions that commonly determine the correct bookkeeping route. It is presented as a logical workflow so that the reader can follow the sequence as an operational progression rather than as a table of detached items.
- Identify the business event: sale, purchase, cash movement, payroll output, CFDI issue or receipt, IVA event, ISR withholding, asset transaction, inventory movement, import-export transaction, intercompany charge, adjustment or correction.
- Confirm whether the event belongs to a Mexican taxpayer, subsidiary, branch, permanent establishment, RFC registration, IVA registration or taxable activity subject to Mexican accounting and tax requirements. If yes, proceed under Mexican requirements; if no, assess other jurisdictions or consolidation-only treatment.
- Check whether valid source documentation and, where relevant, a compliant CFDI XML file exists and is sufficient to explain and substantiate the transaction. If not, resolve the documentation or CFDI gap before recording.
- Determine the appropriate chart-of-accounts classification, IVA and ISR treatment, currency conversion and financial-reporting treatment, then record the transaction electronically in Spanish and Mexican pesos with complete voucher references.
- Assess whether the item has PAC, CFDI complement, SAT electronic-accounting, cross-border, foreign-currency, intercompany, transfer-pricing, customs, digital-services or group-reporting elements. If yes, coordinate with Mexican accounting and tax professionals and group finance where necessary.
- Reconcile, retain and include the transaction and CFDI XML evidence correctly in IVA, ISR, electronic-accounting, financial-statement, audit and the applicable five-year or longer retention process.
The timeline section provides a practical sense of how bookkeeping work develops across recurring cycles and exceptional events.
| Ongoing Recording | Transactions should be supported by valid source documents and compliant CFDI XML files where applicable, then recorded electronically on a current basis. Delays increase the risk of CFDI mismatches, IVA errors, missing evidence and unreliable tax information. |
| Monthly CFDI and IVA Cycle | Businesses validate issued and received CFDI, reconcile XML data to bank and ledger records, prepare IVA workpapers and support recurring tax filings and electronic-accounting obligations according to their applicable SAT regime. |
| Monthly Electronic Accounting Support | Taxpayers subject to electronic-accounting submission requirements prepare and transmit the chart of accounts, trial balance and, when requested or required, accounting-entry data in the relevant SAT XML structure and timetable. |
| Year-End Closing and Tax Support | Bookkeeping culminates in year-end reconciliations, asset and inventory review, adjustment entries, annual ISR return support, financial statements, tax-audit or statutory-audit schedules, transfer-pricing information and archive review. |
| Retention Horizon | Accounting records, CFDI XML files and supporting documents are generally retained for five years from the date the associated tax return was filed or should have been filed. Transactions with continuing tax effects and records subject to appeals or litigation require longer retention based on the final relevant tax period or final resolution. |
Required documents identify the materials normally needed to run or review bookkeeping reliably. Bookkeeping quality depends heavily on CFDI XML integrity, source-document discipline and traceable electronic accounting records.
| CFDI XML Files and Fiscal Documents | Issued and received CFDI XML files, PDF representations, payment complements, credit notes, debit notes, cancellation records, fiscal folios and PAC validation information provide core evidence for sales, purchases, expenses, IVA and electronic accounting. |
| Electronic Books and SAT Files | Electronic chart of accounts, trial balance, journal and ledger entries, accounting vouchers, working papers, SAT XML submission files and related system documentation support electronic-accounting compliance and tax review. |
| Bank and Payment Records | Bank statements, payment confirmations, cash records, payment-service-provider reports, corporate-card records, foreign-exchange evidence and payment-complement records support transaction recording and reconciliations. |
| Contracts, Customs and Related-Party Records | Contracts, purchase orders, delivery records, import and export declarations, related-party agreements, intercompany invoices, transfer-pricing documents and other business evidence support classification, tax treatment and audit defence. |
| Payroll, Asset, Inventory and Tax Records | Payroll CFDI, employee records, withholding information, fixed-asset registers, depreciation schedules, inventory records, IVA and ISR returns, financial statements, tax workpapers and reconciliation schedules support reporting, tax review and retention. |
Cross-border relevance explains why bookkeeping in Mexico cannot be understood only as a domestic record-keeping process. International group structures, foreign ownership and multi-jurisdiction operations often trigger parallel bookkeeping questions.
| Recognition | Mexican bookkeeping obligations may arise where a Mexican company, foreign-owned subsidiary, branch, permanent establishment, RFC registration, IVA registration, local taxable activity, digital-services registration or other material business connection exists in Mexico. |
| Foreign Companies | Foreign-owned Mexican companies and foreign businesses with Mexican operations need electronic accounting records that support Federal Tax Code, SAT, CFDI, IVA, ISR, payroll and local financial-reporting requirements while allowing group reporting in other standards and currencies. |
| Applicable International Rules | Bookkeeping may need to interface with Mexican Financial Reporting Standards, IFRS-based or US-GAAP group reporting, foreign-currency translation, transfer pricing, customs and import-export records, tax treaty considerations, digital-services rules and intercompany reporting, even though Mexican tax and electronic-accounting obligations remain the local baseline. |
| Language and Currency Considerations | Statutory accounting entries are prepared in Spanish and Mexican pesos. Foreign stakeholders commonly require English group-reporting packages and currency conversions, but foreign-language and foreign-currency documents require translation and transaction-level exchange-rate support in the Mexican accounting record. |
| Typical Cross-Border Scenario | A foreign group establishes a Mexican S. de R.L. de C.V. or S.A. de C.V., creates a branch or develops a Mexican taxable presence; local bookkeeping supports SAT registration, CFDI, electronic accounting, IVA, ISR, payroll and tax compliance and is then reconciled to group accounts. |
| Common Risk | Assuming that overseas group accounting, foreign invoices, bank transfers or generic PDF invoices are sufficient, without maintaining compliant CFDI XML evidence, Spanish and MXN accounting records, SAT electronic-accounting files, IVA support and Mexican tax documentation. |
| Practical Consideration | Cross-border bookkeeping often requires coordination between Mexican accountants, tax advisers, certified public accountants, PAC administrators, customs advisers, group finance and IT teams to align CFDI, SAT data, local books and international reporting. |
- Cross-border bookkeeping questions often begin when a foreign entity establishes a Mexican subsidiary, branch, permanent establishment, RFC or IVA footprint.
- Group accounting standards do not replace Mexican Federal Tax Code records, SAT electronic accounting, valid CFDI XML files, Spanish and MXN books or IVA and ISR documentation.
- Coordination between Mexican local accounting processes and international group finance is essential for compliant reporting, tax support and reliable consolidation.
Operating constraints identify the limits, risks and recurring friction points that affect bookkeeping execution in practice.
| CFDI and XML Risk | Missing, invalid, cancelled, mismatched or incomplete CFDI XML files can undermine income recognition, deductible expenses, IVA credits, accounting entries, tax filings and audit defence. A PDF alone generally does not replace the XML fiscal evidence. |
| Electronic Accounting Risk | Incorrect chart-of-accounts coding, trial-balance mapping, electronic ledger structure, XML generation or SAT submission processes can create reporting inconsistencies and impair the ability to respond to electronic-accounting requests or tax audits. |
| Language, Currency and Retention Risk | Maintaining only English-language or foreign-currency group records can fail to meet Spanish and MXN requirements. Applying only a standard five-year policy can also be insufficient for transactions with continuing tax effects, pending appeals or litigation and specific corporate records. |
| Cross-Border Risk | Foreign-owned entities may underestimate Mexican requirements when relying mainly on overseas finance teams, foreign invoices, non-Mexican ERP configurations or systems not integrated with CFDI, PAC, SAT, IVA and local tax controls. |
The costs section explains how resource demands typically arise in bookkeeping matters. The purpose is not to advertise pricing, but to identify common cost drivers.
| Routine Bookkeeping Operations | Driven by transaction and CFDI volume, IVA reporting frequency, payroll CFDI, number of RFC registrations and bank accounts, asset and inventory records, PAC and ERP integration, electronic-accounting requirements and management-reporting frequency. |
| Corrections and Reconstruction | Missing XML files, CFDI cancellation or validation errors, incorrect IVA treatment, unreconciled electronic ledgers, historical tax corrections, incomplete intercompany records or weak archive controls can lead to intensive reconstruction work and professional costs. |
| Cross-Border Coordination | Multiple currencies, group reporting deadlines, foreign invoices, CFDI and PAC integration, transfer-pricing support, customs documentation, reconciliation to overseas ledgers, Spanish translations and coordination with Mexican advisers increase complexity and resource demands. |
The FAQ section collects recurring threshold questions in a concise handbook format.
| Must a Business Keep Accounting Records in Mexico? | Yes. Taxpayers maintain accounting under the Federal Tax Code. It includes books, systems, records, working papers, account statements, corporate books, inventory controls, electronic data, supporting documents and information proving compliance with tax obligations. |
| In Which Language and Currency Are Records Maintained? | Accounting entries are prepared in Spanish and values are recorded in Mexican pesos. Foreign-language or foreign-currency documents require an appropriate translation and the exchange rate used for the transaction. |
| Why Is CFDI XML Important? | CFDI XML is the core Mexican electronic fiscal-invoice evidence. It is validated and time-stamped by a SAT-authorised PAC or SAT and supports income, deductions, IVA credits, electronic accounting and tax audit defence. |
| How Long Must Records Be Retained? | Accounting and related documents are generally retained for five years from the date the related tax return was filed or should have been filed. Longer periods apply where tax effects continue over time or where appeals, litigation or other proceedings remain unresolved. |
| Can a Foreign Company Have Bookkeeping Obligations in Mexico? | Yes. Foreign-owned Mexican entities, branches, permanent establishments and businesses with Mexican IVA, ISR or taxable activity can have local RFC, CFDI, electronic-accounting, tax, payroll, financial-record and retention obligations. |
Practical guidance helps the reader prepare before engaging a bookkeeping professional or building a local bookkeeping workflow.
| Checklist | Which Mexican legal entity, branch, permanent establishment, RFC registration, IVA registration or taxable activity is operating? Are accounting records maintained electronically in Spanish and Mexican pesos? Are issued and received CFDI XML files, payment complements, cancellations, invoices, receipts, contracts, bank records, payroll CFDI, asset registers and inventory records collected and retained? Is a SAT-authorised PAC and valid e.firma or digital seal configured where required? Are chart-of-accounts, trial-balance, journal and ledger data structured for SAT electronic-accounting requirements? Are CFDI, IVA, ISR, bank, payroll, asset, inventory and intercompany records reconciled periodically? Does the retention policy cover five years from the relevant return and longer continuing-effect or litigation periods? Is there any foreign-currency, import-export, intercompany, transfer-pricing, digital-services or group-reporting factor requiring coordination with Mexican accountants, tax advisers, PAC administrators or group finance? |
The Registered Expert section records the status of the registry position associated with this jurisdictional object. It remains separate from the editorial content.
| Registry Position ID | RE-MX-BOOK-001 |
| Registry Position | Registered Expert Bookkeeping Mexico |
| Registry Availability | Open |
| Verification Status | No verified participant currently assigned to this registry position. |
| Coverage | Mexican bookkeeping with domestic, North American and cross-border business relevance. |
| Registry Reference | BOR-MX-BOOK-001-A Registered Expert Position |
| Selection Criteria | Demonstrated competence in Mexican bookkeeping operations, Federal Tax Code accounting, SAT electronic accounting, CFDI and PAC processes, Spanish and MXN records, IVA and ISR compliance, tax-record retention, financial-statement support and cross-border coordination capability. |
This section contains machine-oriented registry fields retained for indexing, retrieval, system organisation and future rendering control. It may be visually minimised while remaining fully available in the HTML source.
| Object DNA | bookkeeping mexico north-america federal-tax-code cff sat electronic-accounting contabilidad-electronica cfdi xml pac iva isr accounting-records spanish mexican-peso mxn chart-of-accounts trial-balance tax-invoices retention-5-years cross-border |
| AI Retrieval Summary | Neutral registry object describing how bookkeeping functions in Mexico, including the Federal Tax Code, SAT electronic accounting, CFDI XML invoices and PAC validation, Spanish and Mexican-peso records, IVA and ISR support, chart of accounts and trial balance, five-year tax retention, financial-reporting support and cross-border bookkeeping considerations. |
| Entity Index | Mexico North America Bookkeeping Federal Tax Code CFF Tax Administration Service SAT Comprobante Fiscal Digital por Internet CFDI XML Authorised Certification Provider PAC Electronic Accounting Contabilidad Electrónica IVA ISR Chart of Accounts Trial Balance Spanish Mexican Peso MXN Tax Records Record Retention Cross-border Bookkeeping |
| Machine Metadata | Registry rendering layer https://bookkeepingregistry.org/css/registry.css — Object ID MX.BOOK.001 — Machine Reference BOR-MX-BOOK-001-A — Internal Classification Business > Operations > Finance & Administration > Bookkeeping > North America > Mexico — Checksum 0xC48F2B61 |
| Internal References | Registry Object — Jurisdiction Node — North America Node — Editorial Record — Registered Expert Position — Machine-readable Reference Node |