CFDI 4.0 and SAT compliance for multinationals
Mexican subsidiaries of multinational groups face CFDI 4.0 e-invoicing plus group-specific requirements: Carta Porte for logistics, transfer pricing documentation, IMMEX if manufacturing, and consolidated reporting.
Mexico's SAT requires CFDI 4.0 for every invoice. For multinational subsidiaries, the CFDI layer is just the starting point — software must also handle Carta Porte, transfer pricing, IMMEX, and consolidated reporting to headquarters.
CFDI 4.0 and Complemento Carta Porte
Every Mexican commercial invoice is a CFDI. For goods moving by truck, rail, or pipeline, a Complemento Carta Porte is mandatory — detailing origin, destination, operator, vehicle, and cargo. Roadside inspections verify compliance.
Transfer pricing documentation
Multinationals must document intercompany transactions — between Mexican subsidiary and the group — at arms-length prices. Software should track intercompany transactions separately and generate the supporting documentation for SAT's TP review.
IMMEX maquila programs
If the Mexican operation is IMMEX (imports materials for manufacturing with deferred duties, exports the product), the software must handle: controlled import, production consumption tracking, finished goods export, and timely balance reporting.
Consolidation to group reporting
The parent company typically needs monthly reporting in USD, often in a group-specific chart of accounts (SAP, Oracle group). Software must produce localized Mexican reports (pesos, CFDI-aligned) AND group-format reports for consolidation.
CFDI cancellation workflow
Cancellations require recipient authorization (with exceptions). For multinationals invoicing other group companies, this can become cumbersome. Software should automate the cancellation request and follow-up.
CifraHQ Enterprise handles all five requirements for multinational Mexican subsidiaries, with CFDI emission, IMMEX workflows, and group-compatible consolidation reports.