Invoicing

CFDI 4.0 global invoice on Shopify: how to issue it

What the CFDI 4.0 global invoice is, which frequency you can use, what it contains and what to do if a customer asks for an invoice later. For Shopify stores.

8 min read

In short

The global invoice (factura global) is a single income CFDI that groups a period's sales in which the customer didn't ask for an invoice, that is, sales to the general public. In CFDI 4.0 it carries the generic RFC XAXX010101000 and the InformacionGlobal node with the frequency: daily, weekly or monthly. It's issued no later than 24 hours after the period closes. In Shopify you can put it together by hand from the period's orders or automate it with an app.

Many customers of your online store don't ask for an invoice, but those sales are still income and you have to document them. This guide explains what the global invoice (factura global) is, when to issue it, what it contains and how to do it from Shopify.

What the global invoice is

The Resolución Miscelánea Fiscal (RMF) for 2026, the yearly tax rules of the SAT (Mexico's tax authority), covers this in rule 2.7.1.21, "Expedición de comprobantes en operaciones con el público en general" (issuing invoices for transactions with the general public). It lets you document those sales with a single invoice per period instead of one per sale.

For the SAT, a transaction is with the general public when the invoice carries the generic RFC (Mexican tax ID) XAXX010101000 as the recipient (rule 2.7.1.45).

When to issue it: frequency and deadline

Rule 2.7.1.21 allows issuing "un CFDI diario, semanal o mensual": a daily, weekly or monthly CFDI (Mexico's electronic invoice). The every-two-months (bimestral) frequency is only for taxpayers who came from the old Régimen de Incorporación Fiscal (RIF).

The SAT catalog also has a twice-a-month (quincenal) option, but the rule doesn't mention it. If you want to use it, check with your accountant first.

The deadline: the global invoice is issued "a más tardar dentro de las 24 horas siguientes al cierre de las operaciones realizadas de manera diaria, semanal, mensual o bimestral", that is, no later than 24 hours after the close of the daily, weekly, monthly or every-two-months period. If you choose a monthly frequency, November's global invoice is issued no later than 24 hours after November closes.

Two special cases the same rule mentions:

  • RESICO, individuals: individuals (personas físicas) in RESICO, the Régimen Simplificado de Confianza (a simplified tax regime), include "únicamente el monto total de las operaciones del periodo": only the total amount of the period's transactions.
  • Installment or partial-payment sales to the general public: they can go in the global invoice, and the payments complement (complemento de pagos) doesn't apply to them.

What it contains in CFDI 4.0

FieldValue in the global invoice
Recipient's RFCXAXX010101000
Recipient's namePUBLICO EN GENERAL
Recipient's tax address (domicilio fiscal)The same postal code as the place of issue
Recipient's tax regime616 (Sin obligaciones fiscales: no tax obligations)
CFDI useS01 (Sin efectos fiscales: no tax effects)
Payment methodPUE
Payment form (forma de pago)The one from the period's largest sale
Global information (InformacionGlobal)Frequency (01 Daily, 02 Weekly, 04 Monthly, 05 Every two months), months and year

Line items: each sale goes in as a line item (concepto) with product code 01010101, unit code ACT, quantity 1 and the description "Venta" (sale). The identification number holds the sale's folio, for example the Shopify order number. The unit value is that sale's subtotal.

Months and year: with a daily, weekly or monthly frequency, the months field goes from 01 to 12. With every two months, it goes from 13 to 18 (13 is January-February). The year must be the current year or the one immediately before the invoice date.

Taxes: "en los CFDI globales se deberá separar el monto del IVA e IEPS", meaning global CFDIs must show the IVA (value-added tax) and IEPS (a special excise tax) amounts separately. If withholdings apply to your sales, you can't use the global invoice for them; each transaction needs its own CFDI.

Which sales go in and which don't

The period's sales go in when nobody asked for an invoice with their own details, including sales to foreign customers who didn't ask for one.

These stay out:

  • Sales you already invoiced with the customer's RFC (an invoice in their name, or factura nominativa). If you include them, they're invoiced twice.
  • Sales to foreign customers who did ask for an invoice. Those carry the generic RFC for foreigners, XEXX010101000, with regime 616 and use S01.
  • Mercado Libre sales invoiced by the Facturador de Mercado Libre, Mercado Libre's own invoicing tool, if you use it. Decide which tool invoices those sales so you don't duplicate them. We explain this in how to invoice your Mercado Libre sales.

Returns of sales that are already in a global invoice are documented with a credit note (CFDI de egreso) related to the global invoice.

If a customer asks for their invoice later

Someone buys without asking for an invoice and, days later, asks for it, when their sale is already in your global invoice. The SAT's 2026 FAQ and cancellation scenarios document lists three steps:

  1. Cancel the global invoice with reason 04, "Operación nominativa relacionada en una factura global" (named transaction included in a global invoice).
  2. Issue the global invoice again without that sale.
  3. Issue the customer's invoice with their details.

Canceling a global invoice doesn't require the recipient's acceptance, because it's a transaction with the general public.

Until when? The Federal Tax Code (Código Fiscal de la Federación, article 29-A) lets you cancel an invoice "a más tardar en el mes en el cual se deba presentar la declaración anual del impuesto sobre la renta", that is, no later than the month in which the annual income tax return is due for the fiscal year in which the invoice was issued. Many stores set a shorter deadline in their invoicing policy. Check with your accountant that your deadline never goes past that limit.

How to do it from Shopify

By hand

  1. When the period closes, export the paid orders from Shopify.
  2. Remove the orders you already invoiced with an RFC.
  3. Build one line item per order with its subtotal, and list IVA and IEPS separately.
  4. Enter the global invoice in your invoicing system or your stamping provider's, and stamp it (timbrar) within 24 hours.
  5. Keep the XML and a record of which orders it includes, in case someone asks for their invoice later.

It works, but it's easy to make a mistake: an order invoiced twice or a day late.

With an app

Several Shopify App Store apps for Mexico offer the global invoice. As of November 15, 2026, their listings say:

  • CFDI Express: the monthly global invoice comes with its Plus plan, at USD 99 a month. Its entry plan is USD 15 a month plus USD 0.10 per CFDI or cancellation.
  • Palma: daily, weekly or monthly global invoice on its Pro plan.
  • Sellu: daily to monthly global invoice, with folios (stamping credits) included in every plan.
  • Facturama and FiscalPOP also mention the global invoice in their listings.

Before you choose, ask which frequencies it allows, whether it leaves out sales already invoiced with an RFC on its own, what it does when a customer asks for their invoice later (reason 04), whether returns generate their credit note, who stamps your invoices and keeps your digital seal certificate (certificado de sello digital, CSD), and whether it charges for cancellations.

If you use Toldo, our docs explain how the global invoice works.

Common mistakes

  • Including sales that already have an invoice in the customer's name.
  • Not listing IVA and IEPS separately.
  • Using the every-two-months frequency without having come from the RIF.
  • Issuing it more than 24 hours after the period closes.
  • Forgetting returns of sales that were already in the global invoice.

Frequently asked questions

Does the global invoice count as a single CFDI?

Yes. It's a single invoice, with one line item per sale. If your stamping provider charges per folio, a global invoice uses one folio no matter how many sales it includes.

What do I do with foreign customers?

If they don't ask for an invoice, their sale goes in the global invoice. If they do, it's issued with the generic RFC for foreigners, XEXX010101000, with regime 616 and use S01.

Can I change the frequency?

The rule allows daily, weekly or monthly for any taxpayer. If you change, do it at the start of a new period, so no sales are left out or repeated, and let your accountant know.

This article is for information only and doesn't replace advice from your accountant (contador).

About Toldo

Toldo is a Shopify app we build; it's rolling out in stages with a small group of founding partners. Besides syncing Mercado Libre with Shopify, it invoices your sales with CFDI 4.0: a self-invoicing portal for your customers, a daily, weekly or monthly global invoice and credit notes for returns. A PAC (a stamping provider authorized by the SAT) stamps your invoices with your own CSD; Toldo is not a PAC. It charges a flat monthly price, with no per-sale commission, and a global invoice counts as a single CFDI. During the rollout, we turn on each feature in stages. If you're interested, you can apply as a founding partner.

Mercado Libre and Shopify are trademarks of their respective owners. Toldo is an independent app; it isn't affiliated with or endorsed by them.

Sources

Accessed on November 15, 2026, unless another date is given.