Foreign-recipient CFDI 4.0 — compliance checklist
What FacturaBridge sets on every factura issued by a Mexican contractor to a US company. Share with your CPA or contador to verify.
Receptor (the US company)
- RFC = XEXX010101000 (foreign generic — never the national XAXX010101000)
- RegimenFiscalReceptor = 616 (Sin obligaciones fiscales)
- UsoCFDI = S01
- ResidenciaFiscal = USA; NumRegIdTrib = the US company EIN
- Receptor postal code = the issuer's código postal
Tax treatment (export of services)
- Exportacion = 01
- ObjetoImp = 02 (sí objeto de impuesto)
- One IVA Traslado at the 0% rate — LIVA Art. 29, frac. IV (aprovechamiento en el extranjero)
- Complemento Leyendas Fiscales restating the Art. 29 basis + receptor NumRegIdTrib
Amounts & currency
- Moneda set per payment; TipoCambio included for any non-MXN currency
- Concepto with a precise SAT ClaveProdServ where known (catch-all otherwise)
US-side documentation
- W-8BEN (individual) or W-8BEN-E (entity) on file for each contractor
- Payment ledger (date, amount, FX, MXN equivalent, description, status)
Records & audit trail
- Stamped XML + PDF retained for each factura
- Immutable log of every stamp / cancel / error
- One-click year-end bundle (ledger CSV + CFDI archive + W-8 forms)
FacturaBridge organizes records and prepares documents — it is not tax advice. Basis is documented and cited to the LIVA and the SAT catalogs; verify your situation with a US CPA and a Mexican contador.
Already a customer? Download your live, audit-ready ledger (with the exact 1099-reconciliation fields) from Export.