Update on CFDI in Mexico: new provisions incorporated in the RMF 2026

The Tax Administration Service (SAT) incorporated, through Chapter 2.7 of the 2026 Miscellaneous Tax Resolution , a set of provisions that systematize and reinforce the rules applicable to CFDI , establishing operational guidelines of mandatory compliance for taxpayers.

The changes directly impact the issuance, cancellation, storage, and validation of electronic tax receipts.

Main guidelines of Chapter 2.7

The chapter is organized into sections that apply to both taxpayers and certification providers and specific sectors.

General provisions applicable to CFDI

CFDI Retention (Rule 2.7.1.1)

Taxpayers must keep the CFDI XML files in electronic media.

The PDF file does not replace the XML ; its absence may imply that the operation is considered non-existent for tax purposes.

Digital Seal Certificates – CSD (Rule 2.7.1.5)

The CSD is the electronic signature mechanism for issuing CFDI (electronic invoices). The SAT (Mexican Tax Administration Service) can restrict or cancel its use when it detects inconsistencies or tax irregularities.

Cancellation of CFDI with acceptance (Rule 2.7.1.34)

The recipient has three business days to accept or reject the cancellation.

If there is no response, the tacit approval applies, and the cancellation is considered accepted.

PUE and PPD payment keys (Rule 2.7.1.39)

• PUE: only applies if the total payment is received in the same month as the CFDI is issued.

  
  

• PPD: mandatory when payment is made later or in installments, requiring a Payment Supplement for each deposit.

  
  

Authorized Certification Providers (PACs)

The PACs remain responsible for the stamping and must perform mandatory validations, including:

• That the recipient's RFC is on the corresponding list

  
  

• That the issuer's CSD has not been revoked

  
  

Self-billing by the purchaser

The RMF maintains facilities for certain sectors, such as:

• Primary sector

• Small miners

• Artisans

• Waste collectors

• Used vehicle dealers

  
  

In this scheme, the buyer issues the CFDI in the name of the seller, provided there is express consent and prior authorization before the SAT.

CFDI for payroll and withholdings

Stamping deadlines

The deadlines for issuing the CFDI payroll vary depending on the size of the workforce .

Error correction

Errors in CFDI payroll receipts from previous years can be corrected until February 28 of the current year, through re-issuance, without penalties .

Waybill Supplement (CCP)

Key rules for the movement of goods remain in place:

• CFDI of Income: when there is a transportation service

• CFDI for Transfer: when the owner transports their own goods

  
  

30 km exception

No Waybill Supplement is required when the transfer on federal highways does not exceed 30 km , except for hydrocarbons and medicines.

Reverse logistics

Returns can be covered using the same folio number as the original Waybill Supplement, provided the requirements are met.

Critical aspects of compliance

• Tax Mailbox: mandatory channel for cancellation notifications

  
  

• Generic RFCs:

  • General public: XAXX010101000

  • Foreigners: XEXX010101000

    
    

• Tax reconciliation: the taxpayer can request reconciliation from the SAT when there is a payment without a CFDI issued

  
  

Brinta and CFDI compliance management in Mexico

The provisions of the RMF 2026 reinforce the need for document control, automatic validations and traceability of CFDI .

Brinta helps centralize electronic billing management, reducing operational errors and strengthening continuous compliance with the SAT.

Talk to our team and manage your CFDI in Mexico with control and predictability.