Index  |  Emission  |  Primary Sector Manual  |  Introduction.
La LCO fue actualizada por última vez el 13/jul./2026

Introduction


What is the primary sector?

Primary sector producers, lessors of advertising space, and small-scale miners—among others—have the option to issue electronic invoices through a third party contracted by the purchaser (processor or marketer) or lessee; to do so, they must be registered with the RFC.

The provision applies only to those individuals who:

  • They engage exclusively in primary sector activities.
  • Their annual income does not exceed 40 times the general minimum wage for the producer's geographic area, calculated on an annual basis.

There are requirements that must be met before generating a digital tax receipt for the primary sector; please consult this information here


What do I need to use the SF:ERP invoicing system?

The invoicing system requires no installation; the flexibility of our software allows you to use the system from any computer with internet access, meaning that whether you are at home or in the office, you can log in and perform the necessary operations.

If you are not yet a Solución Factible® client, please contact our sales representatives; they will be happy to explain the implementation process and the various packages and solutions that can be tailored to your needs.

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