Mexico: “Volumetric controls” for self-consumption of natural gas

Miscellaneous Fiscal Resolution establishes obligation to carry out “volumetric controls” for for self-consumption of natural gas

“Volumetric controls” for self-consumption of natural gas

The Miscellaneous Fiscal Resolution (RMF) for 2024—effective 1 January 2024—establishes the obligation to carry out “volumetric controls” for those legal entities that have fixed facilities for the reception of natural gas for self-consumption.

KPMG observation

Some taxpayers have been granted suspension from compliance with this obligation because it is not imposed under the Federal Tax Code (CFF), but only under the RMF, and the issue of the validity of the obligation is still being contested.

Read a March 2024 report (Spanish) prepared by the KPMG member firm in Mexico


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