Mexico Digital Tax Reform 2026: Real-Time Access and Increased SAT Control
- Daniela Lavin
- Nov 3
- 2 min read
The Mexico digital tax reform 2026 introduces significant measures to increase control and efficiency in tax collection from digital service providers, including intermediaries and foreign entities without a permanent establishment in Mexico.
Its primary goal is to obtain real-time information, strengthen digital oversight, and combat tax non-compliance across the expanding digital economy.
Key Proposed Changes of the Mexico Digital Tax Reform 2026
Reform Aspect | CFF Provision | Description / Implication |
Real-Time Information Access | Addition of Art. 30-B | Requires digital service providers to grant tax authorities permanent, online, real-time access to data and transaction records. |
Technical Regulation by the SAT | Art. 30-B | The SAT will issue general technical rules defining system and record specifications for compliance. |
Penalty for Non-Compliance | Art. 30-B | Failure to comply may result in temporary blocking of digital service access, in line with Articles 18-H BIS to 18-H QUINTUS of the VAT Law. |
Interagency Cooperation | Art. 30-B | Enables collaboration between tax authorities and the Digital Transformation & Telecommunications Agency for data management and analysis. |
Combatting Illicit Ads | Addition to Art. 113 Bis | Penalizes digital platforms that host or publish ads promoting fake or simulated tax invoices. |
Effective Date and Operational Focus
The provisions of the Mexico digital tax reform 2026 will take effect on January 1, 2026.
Maintaining a strong focus on operational efficiency and technological readiness will be key for compliance with these new real-time reporting obligations.
Brinta’s Focus on Compliance in Mexico
Mexico’s evolving tax landscape demands automation, accurate data, and a continuous focus on compliance.
Brinta is a cloud-based tax automation platform that stays up to date with SAT requirements, simplifies CFDI issuance and validation, and ensures full traceability of tax obligations across Mexico and all of LATAM.
Talk to the Brinta and ensure a more efficient, secure, and audit-ready compliance process.
