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Key Changes in 2026 Miscellaneous Tax Resolution: Digital Invoices, Refunds, and Compliance Updates

  • The Miscellaneous Tax Resolution (RMF) for 2026 and its annexes were published on December 28, 2025.
  • The documents include adjustments from the 2026 tax reform and restructure operational rules.
  • Main changes address electronic processes, compliance opinions, digital tax invoices (CFDI), refund procedures, and tax authority controls.
  • There is a particular focus on regulations for digital platforms.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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