The corp 108 final bundle equips the team of the Mexican fintech corporate for the launch of a new payments, factoring or digital-credit platform: CFDI 4.0 and Carta Porte 3.0 manual, backpack with encrypted USB, fiscal calculator, engraved flask, welcome kit for corporate pilot clients. The CFDI 4.0 invoice runs under key G03 with deduction as launch and fiscal-training expense under Article 27 LISR.
The Mexican fintech sector grew at 28% per year between 2020 and 2026 and now gathers more than 650 active companies under the Fintech Law (Ley para Regular las Instituciones de Tecnologia Financiera) published in 2018. The Mexican fintech corporate launching a payments, factoring, digital-credit or crowdfunding platform must comply with specific SAT fiscal requirements and CNBV, Banxico and CONDUSEF regulatory ones.
The launch of a fintech platform starts with the CNBV authorisation or the registration in the Fintech Registry as applicable. The authorisation takes 6 to 18 months and requires minimum capital, a business plan, a procedures manual, an anti-money-laundering (PLD) manual and an information-security policy. The corporate that fails to prepare properly for this phase typically delays its launch by 4 to 8 months.
CFDI 4.0 is the current version of electronic invoicing since January 2023 and replaced CFDI 3.3 with significant changes. The fintech corporate must issue digital fiscal receipts with the new structure, the new validation fields and the new complements (Payments, Carta Porte, Foreign Trade, Payroll, among others). The learning curve of the fiscal area for CFDI 4.0 typically runs 30 to 60 days and is accelerated by specific training like the one in the corp 108 final bundle.
Carta Porte 3.0 has been mandatory since 2023 for the transit of goods in Mexican territory. The fintech corporate running a factoring platform for transporters or a logistics platform must issue a Carta Porte for each transit with vehicle data, operator, origin, destination, value of the goods and weight. Omitting the Carta Porte triggers a fine from $5,000 to $25,000 MXN per undocumented transit. The Carta Porte 3.0 training in the corp 108 final bundle covers every use case of the fintech corporate.
The kit is delivered to the fiscal, operations and technology teams of the Mexican fintech corporate at platform launch. Each profile has its own variations of the manual and the encrypted USB.
280-page full-colour printed manual covering the CFDI 4.0 and Carta Porte 3.0 regulatory framework, the new fields, the new SAT validations and the proves applicable to the fintech sector. It includes 40 practical cases of payments platforms, factoring, digital credit and crowdfunding with editable templates and examples of correctly stamped XML. 2026 edition with the reforms to Annex 20 published in the DOF.
Reinforced canvas backpack with laptop compartment, embroidered with the corporate logo and the text Fintech CFDI 4.0. Includes encrypted 64 GB USB with XML templates for CFDI 4.0 (types P, E, T, N, among others), templates for Carta Porte 3.0, complement examples (Payments, Foreign Trade, Payroll), and Excel calculators to validate amounts and subtotals. The USB also carries the SAT technical bibliography and fiscal case-law.
Casio FC-200V financial calculator with solar power and backup battery, preloaded with formulas to compute IVA, ISR withholding, IEPS, ISN and the new CFDI 4.0 validation rules. Includes printed quick guide with steps to compute the amount to invoice after withholdings and to reconcile payments with the Payments complement. The calculator is delivered in a leather case with the corporate logo.
600 ml stainless steel flask laser-engraved with the fiscal technician name, site and the text Fintech CFDI 4.0. Welcome kit for corporate pilot clients (10 units included) with a branded flask, the fintech CEO's business card, the platform user manual and beta access. The kit is delivered at the closing of the pilot contract and serves as the fintech's first tangible impression.
The corp 108 final bundle is invoiced under CFDI use key G03 (general expenses) with line-by-line breakdown. The deductibility runs under Article 27 LISR as an expense strictly indispensable in financial-platform launch. For fintech corporates with CNBV authorisation, the deduction additionally runs under Article 40 LISR as a pre-operating organisation expense.
The manual and teaching material are invoiced with key H87 (training) or P01 (to be defined) when they are integrated into the fiscal-training service. The backpack and flask are invoiced under key E46 (product not classified). The encrypted USB is invoiced under key S01 (consulting services) when considered part of the fiscal-implementation service. The DC-3 certificate is attached to the training file.
For fintech corporates with interstate operations, delivery of the material runs with Carta Porte 3.0 when the material crosses state borders. For international deliveries, the foreign-trade complement is attached with a temporary or definitive import pedimento. The invoice runs with the foreign-trade key and deduction as a pre-operating expense when the corporate is in launch phase.
The corporate with a multi-year launch issues one invoice per launch milestone. The invoice breaks down by phase (CNBV authorisation, beta launch, general launch), number of trained staff and individual amount. The deductibility runs under the same Article 27 LISR regardless of phase. The supporting documentation includes the training certificate, the instructor-signed attendance list, and the launch progress report.
CFDI 4.0 brings structural changes compared to CFDI 3.3. The new validation fields include the recipient's fiscal regime, the fiscal address with validated postal code, the relationship with the receipt (when it is a credit note or a complementary invoice) and the identification of the tax object. Omitting any of these fields triggers a stamping error and the receipt is not considered valid for fiscal deduction.
Carta Porte 3.0 is mandatory for the transit of goods in Mexican territory, regardless of whether the transit is by road, rail, air, sea or river. The fintech corporate that runs a logistics platform (typical case of transporter factoring) must issue a Carta Porte for each transit with full data. The authority verifies the Carta Porte against the physical crossing of the transporter at checkpoints and customs.
The Mexican fintech sector operates with a specific fiscal regime for ITFs (instituciones de tecnología financiera). CNBV-authorised ITFs issue receipts under the general legal regime with a 30% ISR rate on fiscal profit and 16% IVA. Non-authorised ITFs operate as a legal entity with a business activity, with a 30% ISR rate and 16% IVA, same as any other legal entity. The invoice for the corp 108 final bundle runs with deduction under Article 27 LISR and is attached to the ITF file.
The Payments complement is mandatory for deferred or instalment payments. The fintech corporate that bills clients in instalments (typical case of consumer credit) must issue an initial receipt with a payment relationship and then issue a Payments complement for each collection. Omitting the complement triggers a validation error and the client cannot deduct the payment. The training in the corp 108 final bundle covers all complements applicable to the fintech sector.
Prices in MXN before 16% IVA. The basic corp 108 final bundle starts at $3,800 MXN per unit from MOQ 10. The standard bundle with premium backpack and calculator starts at $6,200 MXN per unit from MOQ 5. The premium bundle with high-end backpack and 128 GB encrypted USB starts at $10,500 MXN per unit from MOQ 3. For fintech corporates with a multi-year launch we run a preferential rate with 18% discount on the base price.
Lead times are 12 to 16 business days for basic kits and 20 to 25 business days for premium kits with preloaded USB. Delivery is coordinated with the fintech corporate's fiscal area for the start of training. For corporates with interstate operations, delivery runs with Carta Porte 3.0 and immediate deductibility. For urgent deliveries (SAT audit case), we run an express kit with 5 business-day production and 30% surcharge.
For fintech corporates with US operations under USMCA we run versions with manual in Spanish and English and FBAR compliance for staff with foreign accounts. Delivery is via DHL Express Worldwide with 0% IVA and foreign trade complement. Transit time is 3 to 5 business days for North America.
Yes. The 2026 manual edition covers Payments complement 2.0 with the new validation rules, new fields and new reconciliation requirements. The manual is updated every January and distributed to corporates with annual subscription. The subscription includes quarterly updates via encrypted USB and an electronic bulletin of regulatory changes.
Yes. The DC-3 certificate credits the training before the STPS and serves as support in case of a SAT audit. For fintech corporates receiving a CNBV or CONDUSEF inspection, DC-3 proves that staff is trained in fiscal and operational matters. Training with DC-3 additionally deducts under Article 27 LISR as a training expense and under Article 40 LISR as a pre-operating expense.
Yes. CFDI 4.0 + Carta Porte 3.0 training runs in-person (24 hours in the classroom) or synchronous virtual (24 hours via Zoom or Teams). The virtual version includes the same materials and the same DC-3 certificate. The virtual advantage is that the technician does not travel to the corporate site. The disadvantage is that practical exercises are limited to simulations rather than real audit cases.
For fintech corporates with interstate operations, CFDI 4.0 + Carta Porte 3.0 training is invoiced under CFDI 4.0 with the services operation key when the instructor travels to deliver it. Delivery of material to different cities runs with Carta Porte 3.0. The invoice for the material is attached to the corporate's fiscal file. The deductibility runs under Article 27 LISR as a training expense.
Yes. The corp 108 final bundle is complemented with AML (Anti-Money Laundering) training on request. AML training lasts an additional 16 hours and covers the corporate fintech's obligations before the UIF (Unidad de Inteligencia Financiera). The AML DC-3 certificate is an indispensable requirement to operate as a CNBV-authorised ITF. The invoice runs under the same CFDI key and deduction.
Yes. The corp 108 final bundle includes 10 units of the corporate pilot-client welcome kit. The kit is delivered at the closing of the pilot contract and serves as the fintech corporate's first tangible impression. The kit is invoiced separately under key G03 with deduction as a launch and marketing expense. For launches with more than 50 pilot clients we run a preferential rate.