Storage obligation after issuance in Mexico

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.
【Mexico】Storage Obligations After Issuance
The issuer of a Factura must always keep a copy and provide a separate copy to the customer. Currently, invoicing is done electronically (it is necessary to use a Factura issuance system authorized by the tax authority), and data is automatically sent to the customer and the tax authority at the time the Factura is issued. While it is possible to store data electronically, it is still common practice to file documents in paper format for operational purposes.
For information on the obligations of issuers and storage requirements after issuance, please refer to the following columns: 【Mexico】Obligations of Factura Issuers, 【Mexico】Common Situations Requiring Issuance.

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For Japanese companies doing 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.