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. The 2026 Economic Package in Mexico will impact digital platforms, onl... Read more

In Mexico’s CFDI system, discounts must comply with SAT rules by being recorded in the Descuento field at either the line-item or document level, never as negative product lines. Discounts given at the time of sale are included in the original CFDI of type Ingreso, while post-sale discounts require a CFDI of type Egreso referencing the original UUID. Read more

In Mexico, fiscalization through the CFDI system is mandatory for all taxpayers engaged in economic activities, from large corporations to small local businesses, ensuring every taxable transaction is digitally certified and traceable. Limited exemptions exist, such as for individuals without business activities, certain low-income or rural sellers, and some service providers, but VAT and other ta... Read more

Communication with Mexico’s Tax Authority (SAT) operates primarily through the CFDI system, where certified private providers (PACs) act as intermediaries to validate, stamp, and forward invoices in real time. Read more

Mexico operates an entirely online fiscalization model through the CFDI system, where all invoices and receipts are electronically issued, digitally signed with SAT certificates, and validated in real time via authorized PAC providers. This fully digital approach, in place since 2011, ensures transparency, efficient tax compliance, and modernized administration without requiring fiscal devices or... Read more

The Regulation of the Federal Tax Code of Mexico establishes detailed rules for taxpayers’ rights and obligations, including registration in the Federal Taxpayer Registry (RFC), payment procedures, refunds, compensation of contributions, and requirements for accounting systems and fiscal verification machines. It also defines deadlines for notices, reporting obligations, and technical standards to ensure compliance and transparency in Mexico’s federal tax administration Read more