CFDI Cancellation Rules in Mexico: New SAT Requirements for 2026

Cancelling a CFDI in Mexico requires receiver acceptance for invoices exceeding MXN 1,000, a rule SAT strengthened in 2022. The cancellation process uses a "motivo de cancelación" catalog code, and receivers have 72 hours to accept or reject the cancellation request. Unauthorized cancellations trigger penalties and potential RFC sanctions.

How Does CFDI Cancellation Work?

CFDI cancellation is the process of voiding a previously issued and PAC-certified electronic invoice. Under current SAT rules, cancellation is not unilateral — it requires a structured process with specific justification.

When Can You Cancel a CFDI?

Invoicing errors: Wrong amounts, RFC, or product descriptions Duplicate issuance: Same transaction invoiced twice

• Invoicing errors: Wrong amounts, RFC, or product descriptions
• Duplicate issuance: Same transaction invoiced twice
• Transaction not completed: Sale or service cancelled before delivery
• Relationship with replacement: Issuing a corrected CFDI to replace the original

What Are the Motivo de Cancelación Codes?

What Are the Motivo de Cancelación Codes — 01: Comprobante emitido con errores con relación — Replacing with a corrected CFDI (must provide replacement UUID).

SAT requires a specific reason code for every cancellation:

Code	Motivo	When to Use	Receiver Acceptance
01	Comprobante emitido con errores con relación	Replacing with a corrected CFDI (must provide replacement UUID)	Required if >MXN 1,000
02	Comprobante emitido con errores sin relación	Cancelling without issuing a replacement	Required if >MXN 1,000
03	No se llevó a cabo la operación	Transaction never took place	Required if >MXN 1,000
04	Operación nominativa relacionada en factura global	Individual transaction included in a global CFDI	Not required

Receiver Acceptance Process

Receiver Acceptance Process includes: Issuer submits cancellation request through their PAC or SAT portal with motivo code Receiver is notified via their SAT Buzón Tributario (tax mailbox)

For CFDIs exceeding MXN 1,000 (approx. USD 56):

1. Issuer submits cancellation request through their PAC or SAT portal with motivo code
2. Receiver is notified via their SAT Buzón Tributario (tax mailbox)
3. Receiver has 72 hours to accept or reject the cancellation
4. If accepted: CFDI status changes to "Cancelado" (cancelled)
5. If rejected: CFDI remains valid; issuer must negotiate or issue a credit note
6. If no response within 72 hours: Cancellation is automatically accepted

CFDIs Under MXN 1,000

For invoices of MXN 1,000 or less, cancellation does not require receiver acceptance and is processed immediately.

Deadline for CFDI Cancellation

CFDIs can only be cancelled within the same fiscal year they were issued or within the first month of the following year (January). After this period, cancellation is no longer possible through normal channels and requires a formal SAT process.

How Invoicemonk Manages CFDI Cancellations

Invoicemonk streamlines CFDI cancellation with automated motivo code selection, replacement CFDI linking, and receiver notification tracking. Our system monitors the 72-hour acceptance window and alerts you when action is needed.