On 2 September 2026, Mexico’s Tax Administration Service (SAT) released “Tarjeta Informativa 10” (Informative Card 10), providing updated guidance on digital tax compliance obligations for the second half of fiscal year 2026. The card addresses critical modifications to the CFDI 4.0 electronic invoicing standard, new requirements for the “Complemento de Comercio Exterior” for cross-border transactions, and enhanced e-accounting (contabilidad electrónica) submission protocols effective 1 July 2026. This guidance implements provisions from the 2026 Miscellaneous Tax Resolution (RMF 2026) and aligns with the SAT’s strategic plan to achieve 99% digital tax administration by 2027. The informative card serves as binding interpretative criteria for tax auditors and voluntary compliance reference for taxpayers.
Key Takeaways
- CFDI 4.0 Mandatory Enhancements: All taxpayers must now include the “Uso CFDI” catalog codes updated per Annex 20 of RMF 2026, with new codes for digital platform services and cryptocurrency transactions. Non-compliant invoices will be rejected by the PAC (Authorized Certification Provider) starting 1 October 2026.
- Cross-Border Reporting Expansion: The “Complemento de Comercio Exterior” now requires HS Code validation at the 8-digit level and mandatory inclusion of the exporter’s RFC or foreign tax ID, affecting importers/exporters with annual operations exceeding 50 million pesos.
- E-Accounting Real-Time Validation: Monthly trial balance submissions (Balanza de Comprobación) must now pass automated schema validation before acceptance, with the SAT implementing AI-driven anomaly detection for journal entries lacking supporting CFDI references.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement