Tax receipts (CFDI) for mileage reimbursement in Mexico
Complete guide on CFDI issuance for mileage reimbursement according to Mexican tax legislation.
Why CFDI defines deductibility in Mexico[^sat-cfdi-40]
In Mexico, without a valid CFDI the expense simply does not exist for fiscal purposes. The Comprobante Fiscal Digital por Internet is the document SAT recognizes as primary evidence of any deductible transaction. For mileage reimbursement, that means even a perfect internal receipt loses fiscal value if it's not tied to a CFDI issued within the right deadlines and formats. In 2025, with the Carta Porte integration and the cross-audit between IMSS and SAT, the CFDI has become the single source of truth for any electronic review.
When CFDI is mandatory for mileage reimbursement
The practical rule most accountants apply is: individual or accumulated reimbursements above MXN 2,000 per employee per month require a CFDI mandatorily. Reimbursements below that value can use a simple internal receipt, but the technical recommendation is to issue a CFDI even for smaller values when the annual accumulated total is relevant. For companies in the RESICO regime, every deductible expense requires CFDI regardless of amount. Company policy should define the internal threshold and the issuance flow.
CFDI types: nómina vs egreso vs gasto
Three main CFDI types can cover mileage reimbursement. The Nómina CFDI is issued alongside payroll and details the reimbursement as a non-taxable portion. The Egreso CFDI is an internal credit note issued specifically for the expense. The Gasto CFDI (Ingreso for the employee) is less common but can be used in specific cases. Each type has different implications for accounting and the employee's ISR. The choice depends on the payment flow and the company's legal structure.
Required fields and SAT codes
The mileage-reimbursement CFDI must contain, mandatorily: issuer RFC (company) and receiver RFC (employee), an explicit concept of "Reimbursement for personal vehicle use," a breakdown of kilometers and per-km rate, total value in pesos, payment method (PUE for single payment, PPD for installments), payment form (transfer, check, deposit), and CFDI use marked as P01 (To be defined) by the employee. The most-used SAT code is 84111506 (Travel services) or 78101803 (Passenger transportation services), depending on the accountant's guidance.
**Common errors that invalidate the CFDI**
Four errors frequently appear in audits. First: issuing the CFDI as a service sale rather than a reimbursement, generating undue ISR for the employee. Second: failing to break out kilometers and rate, leaving the auditor with no way to verify the base. Third: using a generic RFC (XAXX010101000) when the employee's specific RFC was required. Fourth: issuing the CFDI past the deadline (more than 72 hours after payment), which makes the documentation untimely and subject to rejection. Each of these errors is easy to avoid with a checklist at the moment of issuance.
Storage, cancellation, and audit
SAT requires preservation of CFDI XML and PDF files for five years. Companies must keep both formats, in a structure indexed by employee and month, with redundant backup. Cancellation of a CFDI issued in error follows a formal process via the SAT portal, requiring receiver acceptance in some cases. The SAT audit first verifies existence of the XML, then the validity of the digital signature, then the content. Any failure at level 1 or 2 leads to direct disallowance, with no need for merit review.
How Quilometragem connects to the CFDI flow
The platform does not issue CFDI directly (issuance requires the Mexican taxpayer's specific digital certificate), but generates a formatted report with all required fields so the company accountant or PAC system (authorized certification provider) can issue the CFDI in seconds. Each receipt generated in Quilometragem is linked to the corresponding CFDI after issuance, closing the audit trail. Integration with Clara keeps the history of CFDIs linked to finance entries for any future re-audit.
Next steps to standardize CFDI issuance
Start by auditing the last six months of mileage reimbursement at your company: how many cases above MXN 2,000 lack a CFDI, what's the average delay between payment and CFDI, and how many CFDIs were cancelled due to error. With that diagnosis, define an internal SLA (typically CFDI issued within 48 hours), a single owner for issuance, and a troubleshooting runbook for common errors. In three months the operation stabilizes and fiscal risk drops significantly.