Obligated issuers of invoices (Factura) in Mexico

When Japanese companies conduct business in Mexico, it is essential to understand what a Factura is, why it needs to be issued, and who can issue it. This time, we will focus on who can issue it.
【Mexico】 Obligations for Issuing Factura
A Factura is an invoice, and Mexico has implemented an electronic invoice system. Under this invoicing system, all business owners and self-employed individuals are required to issue a Factura for the sale of goods and services. This requirement also applies in the case of advance payments.
For general situations that require issuance and the obligation to retain documents after issuance, please refer to the following columns. Title: 【Mexico】 General situations requiring issuance, 【Mexico】 Retention obligations after issuance.

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It is essential for Japanese companies conducting business in Mexico to understand what a Factura is, why it needs to be issued, and who can issue it. This time, we will focus on who can issue it.