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Mexico: Modifications to payroll electronic invoices (CFDI)

Effective January 1, 2026

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December 10, 2025

The tax administration (Servicio de Administración Tributaria—SAT) on December 2, 2025, published modifications to version 1.2 of the payroll electronic invoices (CFDI).

The rules incorporate validations and add new codes to the catalog of applicable income and deductions that become effective on January 1, 2026.

Taxpayers who provide compensation for salaries and wages must provide that the information on the 2026 payroll receipts complies with these rules, as this information serves as the basis for filling out the employer's annual income tax return in the salaries and wages section, as well as the employees' annual tax returns.

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

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