Mexico’s tax authority, SAT, has issued Rule 2.9.21 under RMF 2026, mandating digital platforms to provide real‑time, permanent online access to transaction records. The rule requires next‑day data availability, a five‑year searchable archive, and a formal request by April 30 2026, with detailed data obligations for both service providers and intermediary platforms.
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The Invoicing Hub · 7 days ago
Mexico’s tax authority, SAT, has introduced Rule 2.9.21, requiring digital service providers and marketplace platforms to grant direct, real‑time access to transaction data. The rule, effective April 1 2026, imposes a final deadline of April 30 2026 for submitting a Notice of Access. The mandate targets a wide range of digital businesses, including foreign operators, and presents significant technical challenges due to the lack of published API specifications.
Vertex, Inc. · about 2 months ago
Mexico’s e‑invoicing regime, governed by the CFDI XML format (Anexo 20, version 4.0), applies universally to all taxpayers and covers B2B, B2C, and B2G transactions with no turnover threshold. The 2026 tax reform tightens authenticity checks, expands SAT enforcement powers, and imposes fines of 5–10 % of invoice value for non‑compliance.
WTW · about 2 months ago
Mexico amended its Federal Revenue Law on 7 November 2025, removing the ability to recover 16% VAT on goods and services used in major medical insurance claims. The change is retroactive from 1 January 2025 and is expected to raise major medical costs by 10‑12%, potentially increasing loss ratios by 8‑12% and overall captive costs by over 20%. WTW recommends early engagement and scenario analysis to manage the impact.
WTW · about 2 months ago
Mexico amended its Federal Revenue Law on 7 November 2025, removing insurers’ ability to recover 16% VAT on goods and services used in covered major medical treatments. The change is retroactive from 1 January 2025 and is expected to raise major medical costs by 10‑12%, potentially increasing loss ratios by 8‑12% and overall captive costs by over 20%.
Lockton · 2 months ago
Mexico has enacted a tax reform that removes VAT creditability for insurers on direct payments for goods and services used to settle insurance claims. The reform, effective 1 January 2026 and retroactive to the 2025 fiscal year, turns VAT into a non‑recoverable cost, potentially raising premiums by 8‑10% for medical and auto insurance. Insurers must adjust their claim settlement and pricing strategies accordingly.
VATabout · 3 months ago
The article explains how withholding VAT regimes are used in Mexico and Argentina to collect VAT on digital services supplied by non‑resident providers. It details the rates and responsibilities of platforms, intermediaries, and customers, and notes that withholding can sometimes replace registration for foreign suppliers.
The formal written request must be submitted to SAT no later than April 30 2026.
Digital platforms must make the data available no later than the day after a transaction occurs.
Platforms must maintain a searchable five‑year archive of the data.
Digital service providers must supply the type of service, client RFC, price excluding VAT, VAT charged, final price including VAT, CFDI fiscal folio, and payment method.
This summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in Mexico. The original source is Fonoa.
