On 16 September 2026, the SAT published Tax Information Bulletin 13 (Tarjeta Informativa 13), providing updated guidance on recent regulatory changes affecting taxpayers. The bulletin covers modifications to the Federal Tax Code (CFF) regulations, updates to the Miscellaneous Tax Resolution (RMF) for 2026, and clarifications on electronic invoicing (CFDI) complement requirements. This communication serves as official guidance for tax advisors and compliance officers.
Key Takeaways
- CFDI Complement Updates: New requirements for the “Commerce Exterior” complement effective 1 October 2026, including additional data fields for export operations and mandatory use of updated product classification codes (CATALOGO_CLAVE_PROD_SERV).
- Tax Audit Procedure Changes: Revised timelines for taxpayer responses to SAT requests during verification procedures, reducing the standard response window from 20 to 15 business days for certain document requests.
- Digital Seal Certificate Renewal: Simplified renewal process for e.firma certificates via the SAT portal without in-person appearance, applicable to certificates expiring after 30 September 2026.
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