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Mexico: Miscellaneous tax resolution for FY2026

Adjustments stemming from 2026 tax reform, with a focus on issuance of digital tax invoices (CFDI)

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december 31, 2025

The Miscellaneous Tax Resolution (RMF) for the 2026 fiscal year (along with its annexes 1, 4, 5, 6, 8, 15, and 25) was published in the official gazette on December 28, 2025.

These documents incorporate adjustments stemming from the 2026 tax reform and restructure some operational rules. The main changes focus on electronic means, compliance opinions, the issuance of digital tax invoices (CFDI), refund procedures, and controls by the tax authority, as well as on digital platforms.

Read a December 2025 report (Spanish) prepared by the KPMG member firm in Mexico

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