- Mexico’s SAT issued the 12th anticipated version of the second 2026 RMF modification on Sept. 17, 2026.
- It does not create new general CFDI, retail fiscalization, or PAC validation requirements.
- Rule 9.4.4 was updated for certain foreign-resident players, requiring Mexican income tax to generally be calculated and paid by the day after income is earned, with an option to pay through FIFA member associations under Annex 2 procedures.
- Rule 11.7.3 on the diesel base price calculation under the IEPS fuel incentive was extended/updated; for Sept. 17, 2026, MXN 0.98 per liter is to be subtracted from the calculated diesel base price.
- The publication also announces a second modification to Annex 2 of the RMF.
Source: fiscal-requirements.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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