How long should you retain records? · Mexico

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Mexico

How long must expense evidence be retained?

The usual tax period is 5 years from the actual or required filing date of the relevant return. Keep electronic CFDIs and payment evidence. Certain company transactions and those with lasting effects require longer retention.

How long should invoices and expense claims be kept?

The usual tax period is 5 years from the actual or required filing date of the relevant return. Keep electronic CFDIs and payment evidence. Certain company transactions and those with lasting effects require longer retention. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.