How to Invoice Your Real Estate Agent Commission in Mexico

If you work independently in real estate, knowing how to invoice your real estate commission (facturar comisión inmobiliaria) correctly is a recurring task that becomes simple once you have the right process. Every time you close a deal and collect your commission, you must issue a CFDI (Mexico's electronic tax invoice) that backs that income before the SAT (Mexico's tax authority), with the correct tax information for the client who hired you or the agency you collaborated with. Doing it right avoids discrepancies in your tax return and problems if your client needs to deduct the expense, and it also projects greater professionalism to buyers and sellers.

Information you need before invoicing

Before issuing the invoice, you must have the up-to-date constancia de situación fiscal (tax status certificate) of whoever is going to pay you, whether that is the buyer, the seller, or the intermediary agency, depending on how the payment of the commission was agreed. You also need to be clear about the CFDI use code (uso de CFDI) the recipient will apply and the exact amount agreed upon, usually defined as a percentage of the value of the closed transaction. A common mistake is invoicing without first verifying this information, which forces you to cancel and reissue the invoice, creating extra paperwork and possible payment delays.

Steps to issue the invoice correctly

The general process for invoicing a real estate commission as an independent individual (persona física) includes the following steps, which are best followed in order to avoid rework:

• Request the constancia de situación fiscal from the client or agency before invoicing.
• Define the exact description of the invoice: commission for real estate brokerage services.
• Issue the CFDI through the SAT's system or an authorized invoicing provider.
• Verify the correct tax regime (régimen fiscal) according to how you are filing taxes at that time.
• Keep a copy of the invoice in PDF and XML formats for your bookkeeping and tax return.

Common mistakes when invoicing commissions

A frequent mistake is agreeing verbally on the commission amount without putting it in writing, which later creates confusion about whom to invoice and for how much. Another common problem is issuing the CFDI with an incorrect tax regime, which can lead to rejection by the recipient if they need to deduct the expense. Some agents also invoice late, weeks after the deal has closed, which complicates monthly bookkeeping and can create inconsistencies with the tax return for the period in which the commission was actually collected. Setting up a fixed process from the moment each transaction closes helps you avoid these setbacks consistently.

Frequently asked questions

Who should pay my commission, the buyer or the seller?

It depends on the commercial agreement established before the transaction. It is important to put it clearly in writing so you know to whom you should issue the CFDI for your commission.

What happens if I don't invoice my real estate commission?

You would be omitting income before the SAT, which can lead to surcharges, fines, or problems in future tax filings. In addition, your client would not be able to deduct the expense without the tax invoice.

Can I invoice before receiving the commission payment?

It is preferable to invoice at the moment you actually receive the payment, since issuing the CFDI earlier can create tax inconsistencies if the transaction is delayed or does not go through as planned.