Mexico: First resolution of amendments to miscellaneous tax resolution for 2026
Updates operational rules for tax incentives, e-invoicing controls, and digital platforms
The Tax Administration Service (SAT) on July 9, 2026, published in the official gazette (Diario Oficial de la Federación (DOF)) the first resolution of amendments to the miscellaneous tax resolution (Resolución Miscelánea Fiscal (RMF)) for 2026. This publication incorporates various adjustments regarding non-business days, e-invoicing, installment payments, reduction of fines, tax incentives, special tax on production and services (IEPS), digital platforms, digital services, and transitory provisions.
The RMF is published annually to provide operational rules and administrative guidelines for taxpayers in Mexico. The first resolution of amendments introduces modifications to address specific operational needs and regulatory updates for the 2026 tax year, including:
- Non-business days
- Tax incentive for cinematographic and audiovisual production
- Increased controls for e-invoicing
- Adjustments to fines and installment payments
- Changes to digital platforms and digital services
- Other relevant modifications
Effective date
The resolution will become effective on the day following its publication in the DOF, except for certain provisions with specific dates in the transitory articles.
Read a July 2026 report (Spanish) prepared by the KPMG member firm in Mexico