Hydrocarbons and Petroleum Products Add-on for CFDI 4.0 in Mexico (SAT 2026)

Requirements, structure, and how to implement it correctly

On March 25, 2026, Mexico’s Tax Administration Service (SAT) published version 1.0 of the Hydrocarbons and Petroleum Products Add-on for CFDI 4.0, a new mandatory requirement for companies operating in the energy sector.

This change is part of new tax regulations aimed at increasing control, traceability, and validation of permits in operations related to hydrocarbons and petroleum products.

What is the Hydrocarbons and Petroleum Products Add-on?

The hydrocarbons add-on for CFDI 4.0 is a mandatory tax mechanism that allows including detailed information in the electronic invoice regarding:

• Permits granted by the competent authority
• Type of energy product
• Specific classification of the sub-product

Its main objective is to ensure compliance with SAT regulations and prevent inconsistencies in electronic invoicing.

Who must implement this add-on?

This requirement applies to companies in Mexico engaged in activities such as:

• Commercialization of hydrocarbons
• Distribution of petroleum products
• Operations regulated by energy authorities

If your company invoices these types of transactions, you must adapt your CFDI system before the mandatory deadline.

Key SAT requirements for hydrocarbons CFDI

To comply correctly with this new add-on, the following validations must be considered:

Allowed CFDI types

The add-on can only be used in the following types of invoices:

• Income
• Expense

It is NOT allowed in:

• Payment (P)
• Transfer (T)
• Payroll (N)

Product and code alignment

• The CFDI ClaveProdServ must exactly match the ClaveHYP in the add-on

This will be automatically validated by the SAT.

Permit validation

• The permit must be valid in the L_CNE catalog
• The issuer’s RFC must match the permit holder

Any inconsistency may result in CFDI rejection.

Structure of the hydrocarbons add-on

The add-on includes a node called HidroYPetro, with the following mandatory attributes:

• Version (1.0)
• TipoPermiso
• NumeroPermiso
• ClaveHYP
• SubProductoHYP

Where is it included in the CFDI XML?

The add-on must be incorporated under the following structure:

Comprobante > Conceptos > Concepto > ComplementoConcepto

This ensures the information is properly linked to each invoiced item.

SAT technical specifications

For proper implementation, the SAT has published:

• Add-on standard
• XML schema (XSD)
• Original string (XSLT)
• Official catalogs
• Error matrix

These specifications are essential for developers and ERP systems such as Microsoft Dynamics 365 Business Central.

Mandatory implementation date

April 24, 2026

Starting on this date, it will be mandatory to include this add-on in all CFDIs related to hydrocarbons and petroleum products.

Common challenges when implementing the add-on

Many companies may face issues such as:

• CFDIs rejected due to invalid permits
• Mismatches between product codes
• Errors in XML integration
• Delays in electronic invoicing

These issues can directly impact operations and tax compliance.

How can LLB Solutions help you?

At LLB Solutions, we support you in the implementation and adaptation of your electronic invoicing system, ensuring full compliance with SAT regulations.

We help you:

• Adapt your ERP to CFDI 4.0 and new add-ons
• Automate catalog and permit validations
• Reduce invoicing errors
• Implement solutions in Microsoft Dynamics 365 Business Central

Get ready before it becomes mandatory

The new hydrocarbons add-on is not just a technical change—it is a tax requirement that directly impacts your operations.

Preparing in advance will help you avoid errors, penalties, and invoicing delays.

Need help implementing this add-on?

At LLB Solutions, we have extensive experience in tax localizations for Mexico and Latin America.

Contact us today and ensure your company’s compliance without complications.

info@llbsolutions.com | Mexico Localization