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Mexico: New requirement to obtain certificate of state tax obligations (Quintana Roo)

The certificate replaces the business license and must be processed for the first time during January and February 2026.

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february 2, 2026

Decree 192 (published in the official gazette of the state of Quintana Roo on December 16, 2025) introduces a new obligation for persons registered in the state taxpayer registry to obtain a certificate of state tax obligations (COFE).

  • The COFE must be requested from the competent authority and will be assigned for each establishment or branch, even if they are located at the same tax address, depending on the type of business or activity carried out.
  • The COFE will be valid until December 31 of each fiscal year and must be renewed during the first two months of the following year. In addition, it must be presented to the tax authority when requested, at the establishment or premises for which it was issued, including updated versions resulting from modifications or changes made by the taxpayer.
  • The COFE replaces the business license and must be processed for the first time during January and February 2026.

Read a January 2026 report (Spanish) prepared by the KPMG member firm in Mexico

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