Complemento Comercio Exterior v2.0 was published by SAT on 19 December 2023. It is to be compulsory from 18 January 2024. If we have read the documentation correctly, up to January 17th you must use v1.1, and from January 18th only v2.0 is permissible. And there is an error in the current XSLT v2.0 file (now fixed).
Here is the official SAT page for Factura de Comercio Exterior (unless they've moved it or hidden it):
http://omawww.sat.gob.mx/tramitesyservicios/Paginas/complemento_comercio_exterior.htm
There is was an error in the XSLT file ComercioExterior20.xslt dated 2023-12-19
[sha1=fdc13316db6e60061f24fc60a2d2cf0e18019852].
See original ComercioExterior20.xslt.
The effect of this error means that the attributes in the cce20:Propietario element will be ignored if you use the 2023-12-19 XSLT file,
and any signature derived using the XSLT file will be wrong.
This error does not affect FirmaSAT v10.60.40 as we don't use the XSLT file. But we do check our results against it and that's how we found the problem. FirmaSAT is built against the official PDF file EstandarComercioExterior_v20.pdf, published 2023-12-19.
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This page last updated 10 September 2025