Can an invoice be cancelled?
Yes, but with restrictions. The SAT strictly regulates the cancellation process to prevent taxpayers from arbitrarily cancelling invoices once the receiver has already deducted them.Cancellation motives
Since the 2022 cancellation scheme, every cancellation requires specifying a motive:Who can cancel?
Only the issuer can request the cancellation. The receiver cannot cancel an invoice it received.Cancellation process
The flow depends on the amount and the CFDI type:Immediate cancellation (without receiver acceptance)
Applies when:- The CFDI amount is less than $1,000 MXN
- The receiver has the same RFC as the issuer (self-consumption)
- More than 24 hours have passed since stamping and the receiver has not downloaded the XML
- More than 72 hours have passed since stamping, in any case
Cancellation with receiver acceptance
If the amount exceeds $1,000 MXN and the receiver downloaded the XML within the first 24 hours:Cancellation deadline
A CFDI from 2023 can no longer be cancelled in 2025. If there was an error, the solution is to issue an Expense CFDI (credit note) referencing the original CFDI.
Cancellation states
After requesting cancellation, the CFDI can be in the following states:Cancelling in Facturama
{format}: Format ( pdf | html )
{type}: Receipt type (issed || payroll); for the Multi-issuer API ( issuedLite )
{id}: Unique identifier of the invoice
CFDI validity
A stamped CFDI has fiscal validity as long as it is not cancelled. It does not expire over time. However:- The SAT verifies historical CFDIs during audits
- Receivers use the XML to deduct taxes in the period’s tax return
- A CFDI cancelled after the receiver deducted it can create fiscal inconsistencies and adjustments in the receiver’s tax return