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Mexico: Revision of e-invoicing (CFDI) complement for digital platforms

New Revision E became effective on January 1, 2026

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January 5, 2026

Mexico’s tax authority (SAT) on December 31, 2025, published Revision “E” of the CFDI complement for digital platforms. This new Revision E became effective on January 1, 2026, and impacts the technical standard, catalogs, and error matrix of this complement.

Understanding the changes

Revision E of Mexico’s CFDI complement for digital platforms introduces stricter validation and calculation rules to improve tax accuracy and traceability. Key changes include requiring unique nodes for each retained tax (income tax (ISR), value added tax (IVA), and excise tax (IEPS)), mandating IEPS retention when the service type is “11” (games and lotteries), and recalculating ISR for legal entities using a fixed 2.5% rate instead of catalog rates.

For VAT, the retention base (BaseRet) must now sum only amounts with Impuesto = 02, and similar filtering applies to IEPS. Aggregated fields such as NumServ, MonTotServSIVA, and TotalIVATrasladado are redefined to include only VAT-related operations, while new rules enforce conditional presence of IEPS and restrict certain nodes (e.g., Contribución Gubernamental and commissions) to VAT scenarios.

These updates significantly increase validation sensitivity, requiring platforms to adjust logic for tax-specific filtering, conditional rules, and differentiated calculations to avoid compliance errors.

Impact on platforms and service providers

Digital platforms required to issue the CFDI complement for digital platforms must update their CFDI generation engines, validation processes, and calculation logic to comply with the new rules. This includes implementing tax-specific filters, recalculating ISR based on RFC length, and ensuring IEPS obligations for certain services. Failure to adapt systems promptly may lead to rejected invoices, operational disruptions, and potential penalties.


For more information, contact a KPMG tax professional:

Antonio Zuazua |   azuazua@kpmg.com.mx

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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