Mexico’s SAT Fine-Tunes 2026 Rules: Tighter e-Invoicing and Digital-Platform Controls

Summary

• On 9 July 2026, Mexico’s SAT published the First Resolution of Amendments to the 2026 Miscellaneous Tax Resolution (RMF) in the DOF, updating rules on non-business days, e-invoicing (CFDI) controls, installment payments, fine reductions, tax incentives, IEPS, and digital platforms/services. [kpmg.com], [fiscal-req…ements.com]
• Key measures include enhanced CFDI controls, a cinematographic/audiovisual production incentive, and a withholding relief for platforms intermediating airline transport (for IATA members or treaty-protected income). [kpmg.com]
• It also clarifies the e-signature certificate procedure (generation and renewal) for foreign digital-service providers and links monthly transaction reporting to the applicable IEPS return for online betting/raffles. [kpmg.com]

Article

Mexico’s Tax Administration Service (SAT) has issued its first round of amendments to the 2026 Miscellaneous Tax Resolution, published in the Diario Oficial de la Federación on 9 July 2026 and effective the following day (subject to specific transitory dates). The RMF sets the operational rules taxpayers follow when applying Mexican tax law, and this update touches non-business days, tighter electronic-invoicing (CFDI) controls, installment payments and fine reductions, film and audiovisual incentives, the special production and services tax (IEPS), and digital platforms and services. Among the digital-economy changes, a new rule lets platforms intermediating air transport avoid income-tax and VAT withholdings on airline consideration where the income is treaty-protected or the carrier is an IATA member (provided the airline supplies its tax ID); the procedure for foreign digital-service providers to obtain or renew their Mexican e-signature certificate is clarified; and monthly service/transaction reporting is aligned to the relevant IEPS return for online betting and raffles. For retailers and software vendors, the most consequential elements are the strengthened CFDI controls and the digital-platform updates.

Sources

• KPMG – First amendments
• KPMG – Digital platforms
• Fiscal Solutions

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