Mexico’s SAT Amends 2026 Tax Rules: Operational Updates for E-Invoicing and Digital Services

On July 9, 2026, SAT published amendments to the Miscellaneous Tax Resolution, updating tax rules, electronic invoicing, film incentives, and IEPS regulations.

On July 9, 2026, Mexico’s Tax Administration Service (SAT) published the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2026 in the Official Gazette.

The Miscellaneous Tax Resolution is issued annually and contains the practical administrative rules taxpayers must follow when applying Mexican tax legislation. This first amendment introduces several operational and regulatory updates for the 2026 tax year, including:

• revised non-business days;
• tax incentives for film and audiovisual production;
• stronger controls for electronic invoicing;
• changes to installment-payment rules and reductions of fines;
• updates affecting digital platforms and digital services;
• amendments related to the special tax on production and services, known as IEPS;
• additional transitional and administrative provisions.

Among the changes, the most relevant for retailers and software providers are enhanced electronic invoicing controls, updates affecting digital platforms and services, and amendments to IEPS rules. The remaining measures focus mainly on general taxpayer administration and compliance procedures.