CFDI cancellation

To cancel a CFDI (Mexico's electronic invoice), the issuer sends a request signed with its CSD (Certificado de Sello Digital, the digital seal certificate used to sign CFDIs) to the SAT (Mexico's tax authority, Servicio de Administración Tributaria). Fiscalapi submits it for you. In the current scheme, each request carries a cancellation reason (one of the SAT keys 01 to 04). Depending on the invoice, the recipient may have to accept it, so the cancellation isn't always immediate. This tutorial explains the SAT rules and how Fiscalapi notifies you of the result. The requests and responses are documented in Cancel an invoice.

Cancellation reasons

Send the reason in cancellationReasonCode. The details for each reason are in the cancellation reasons catalog.

An invoice with at least one related document that is Vigente (active) is No cancelable (not cancelable). The exception is reason "01": the original invoice becomes No cancelable when it's related to its replacement, and that link breaks when you request its cancellation.

Recipient acceptance

Depending on the invoice, the SAT cancels it without the recipient's involvement, or asks the recipient to accept the cancellation. Before you cancel, use Check an invoice's status. cancelableStatus shows whether the invoice is cancelable sin aceptación (cancelable without acceptance), cancelable con aceptación (cancelable with acceptance), or No cancelable (not cancelable).

The SAT doesn't require the recipient's acceptance in these cases under Rule 2.7.1.35 of the Resolución Miscelánea Fiscal (RMF, the SAT's annual tax rules):

The SAT excludes from these cases the CFDIs with a payment complement (payment complement: the complement that records each payment received against a PPD invoice; the type P CFDI that carries it is also called REP), regardless of their amount. It also excludes CFDIs for hydrocarbons and petroleum products: those that carry their complement, and the CFDIs for Carta Porte (the CFDI complement that documents the transport of goods in Mexico) with SAT product or service keys 15101505, 15101514, or 15101515.

In other cases, the SAT notifies the recipient through the SAT tax mailbox (buzón tributario: the SAT's official channel to notify taxpayers), and the recipient has three business days to accept or reject the request. If the recipient doesn't respond to the first request, the SAT treats it as accepted and cancels the invoice. If the recipient rejected the first request and doesn't respond to a second or later request, the cancellation doesn't proceed: the invoice stays Vigente (active) until the recipient accepts.

Request states at the SAT

The SAT query returns the Estado de la factura (invoice state) and the Estatus de cancelación (cancellation status) of the request. In the API, they arrive in status and cancellationStatus from Check an invoice's status.

With the state No Encontrado (not found), the SAT didn't find the invoice with the query data. A newly stamped invoice (stamping: the certification by a SAT-authorized provider that makes a CFDI valid) can take a while to appear.

How Fiscalapi handles it

Request response

Send the request with Cancel an invoice. Before Fiscalapi sends it to the SAT, it validates the invoice, the reason, the replacement CFDI, and the issuer's certificates. If something fails, it returns an error, for example a 400 validation error, and doesn't send the cancellation.

A 200 means the SAT received the request, not that the invoice is already canceled. For a 422, see the SAT rejection codes and what to do when a request is rejected.

Invoice states

After an accepted request, Fiscalapi checks with the SAT. It moves the invoice to Cancelado (canceled) when the SAT reports it as canceled, or returns it to Vigente (active) when the cancellation doesn't proceed. While the SAT has it En proceso (in progress), Fiscalapi checks it after 1 minute and then with waits that double (2, 4, 8 minutes, and so on) up to one check every 12 hours, for about 10 days. After that, it checks once a day until 30 days after the last accepted request. If the SAT doesn't resolve it by then, the invoice stays Cancelando (canceling) and accepts another request.

Tracking the result

Subscribe to a webhook to learn about each state change without querying the API:

To read the state at the SAT at any time, use Check an invoice's status and read its values with the state table.

Test environment

In the test environment, the SAT is simulated, and invoices aren't valid for tax purposes. An accepted request is confirmed as Cancelado (canceled) on the first check, about a minute later.

What to do when a request is rejected

The rejection of the request arrives in the 422 response with the SAT code. A later rejection arrives in invoice.cancellation_rejected, with the reason in data.reason.

Example

This request cancels an invoice by reference with reason "02", which has no replacementUuid.

curl --location --request DELETE 'https://test.fiscalapi.com/api/v4/invoices' \
--header 'X-TENANT-KEY: <tenant>' \
--header 'X-TIME-ZONE: America/Mexico_City' \
--header 'Content-Type: application/json' \
--header 'X-API-KEY: <apiKey>' \
--data '{
  "id": "21c39425-9d0a-449b-a7ba-49335b85b062",
  "cancellationReasonCode": "02"
}'

If the SAT rejects the request, Fiscalapi responds with 422 and the SAT code for each UUID, along with the cancellation acknowledgment. In this example, the UUID doesn't match the issuer, and the Base64 acknowledgment is abbreviated.

{
    "data": {
        "base64CancellationAcknowledgement": "PD94bWwgdmVyc2lvbj0iMS4wIj8+...",
        "invoiceUuids": {
            "<UUID>": "203"
        }
    },
    "succeeded": false,
    "message": "Sorry, it's not me, it's you.",
    "details": "SAT 203: el folio fiscal no corresponde al emisor de la solicitud de cancelación.",
    "httpStatusCode": 422
}

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