The package does not introduce new general taxes but raises IEPS rates for certain goods and aims to boost tax revenues by 5.7% in 2026. Businesses must prepare for expanded reporting requirements and integration with CFDI 4.0, with Congress set to approve the package by November 2025 and SAT to release technical details later.
Mexico’s 2026 Economic Package: New Digital Platform Tax Obligations
Public
Mexico
Author: Tara Nedeljković
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Fiscal subject related
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3820
Content accuracy validation date:
18.09.2025
Content accuracy validation time:
09:08h
The 2026 Economic Package in Mexico will impact digital platforms, online marketplaces, and businesses that rely on them for sales and services. Both local and foreign providers operating in Mexico must prepare for stricter tax compliance and reporting duties under the new framework.
On September 8, 2025, the Ministry of Finance and Public Credit (SHCP) presented Mexico’s 2026 Economic Package to Congress. The package consists of the General Economic Policy Criteria, the Federal Revenue Law Initiative, and the Federal Expenditure Budget Project. It does not introduce new taxes in general but proposes increases in the Special Tax on Production and Services (IEPS) for tobacco, flavoured beverages, violent video games, and betting activities.
A central innovation concerns digital platforms, which will face new fiscal obligations starting in 2026. Specifically, platforms must register with the Mexican Tax Authority (SAT) and ensure that their receipts include the tax incorporated directly into the displayed price. In addition, they will have to provide detailed reports of their operations, granting SAT access to transactional data.
These measures build on the existing VAT regime for foreign digital service providers, which already requires registration and compliance. In practice, receipts issued under this scheme will fall within Mexico’s established electronic invoicing system (CFDI 4.0).
Platforms or sellers on such platforms will therefore need to issue CFDI de Ingreso or other corresponding CFDIs to document taxable sales. Platforms themselves will also issue CFDIs for their commissions or service fees. The proposal aligns with broader reforms to the Federal Tax Code aimed at combating tax evasion and fraudulent invoicing.
Authorities project a 5.7% real growth in tax collection in 2026 compared to 2025, bringing revenues to 15.1% of GDP. This increase will partly result from stricter enforcement in the digital economy. Congress must approve the Revenue Law by October 20 and the Expenditure Budget by November 15, 2025. Implementation details, such as reporting formats and technical rules, will be issued later by SAT. Businesses using digital platforms should prepare now for integration with CFDI 4.0 and expanded reporting requirements.
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