Mexico’s Tax Administration Service (SAT) has clarified that requesting a Tax Status Certificate (CSF) as a condition for issuing electronic invoices (CFDI) is unlawful and may result in fines ranging from 21,420 to 122,440 pesos, as it violates Article 83, Section IX, of the Federal Tax Code. Read more

Mexico’s SAT has confirmed that the Constancia de Situación Fiscal (CSF) is not required to issue CFDIs, and conditioning invoicing on providing the CSF is unlawful and subject to fines under the Federal Tax Code. Read more

In late January 2026, Mexico’s SAT unveiled its Plan Maestro 2026, centered on strengthening the integrity of the CFDI system through intelligent, risk-based audits, enhanced taxpayer assistance, and a strong crackdown on the purchase and sale of false invoices. Read more

Under Mexico’s 2026 Miscellaneous Tax Resolution (RMF), retailers will face stricter tax compliance through inflation-adjusted fines, tighter audit thresholds, and expanded transparency rules, including third-party access to tax compliance opinions. New sector-specific obligations apply to hydrocarbons (explicit acceptance of invoice cancellations), nicotine products, flavored beverages, betting and raffle activities, and digital marketplace transactions, all increasing reporting and administrative complexity. Read more

Starting 1 January 2026, Mexico will introduce stricter rules on digital receipts (CFDI), targeting false or fraudulent invoices and significantly increasing audit risk for retailers. Read more

In Mexico, the Tax Administration Service (SAT) has reminded businesses and consumers that selling or buying alcoholic beverages without official tax stamps is illegal and can result in fines of up to MXN 112,000. Read more