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Electronic invoicing in Mexico

01 December 2008

Roberto del Toro   Araceli Sosa

Mexico is mainly a form over substance jurisdiction. Pursuant to the Mexican tax regulations, domestic entities must issue official invoices, meeting several formal requirements, to document their transactions. To the extent the counterparty obtains an official invoice, and meets other applicable requirements, it gets the right to deduct the involved purchases and expenses.

Among other requirements, the official...

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