| Indirect tax | IVA, standard rate 16% (8% in qualifying border regions)IVA is 16% nationally, 8% under the northern and southern border-region incentives and 0% on most food, medicines and exports; rates were unchanged for 2026. |
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| E-invoicing | Mandatory · CFDI 4.0 (SAT, stamped by an authorized PAC)All taxpayers must issue CFDI 4.0 invoices stamped by an SAT-authorized PAC (the only accepted version since April 2023), including payment (REP), payroll and Carta Porte complements where applicable; invoice cancellation is tightly restricted. |
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| Data protection | Ley Federal de Protección de Datos Personales en Posesión de los Particulares (2025)A new law in force since 21 March 2025 replaced the 2010 statute, moving enforcement from the dissolved INAI to the Secretaría Anticorrupción y Buen Gobierno and updating privacy-notice and processor obligations. |
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| AI rules | No AI-specific statute; the Senate is drafting a general AI law but none had been enacted as of mid-2026, though reforms to the labour and copyright laws published in May 2026 protect voice and image against generative-AI exploitation. |
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| Systems we migrate from or connect to | CONTPAQi, Aspel, SAP Business One, Microsoft Dynamics 365 Business Central, Oracle NetSuite, Odoo, AlegraMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
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| Payment rails for web apps and SaaS | SPEI (incl. CoDi/DiMo), OXXO Pay, Mercado Pago, Conekta, Clip, Stripe |
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| Also worth knowing | Each CFDI must carry the buyer's RFC, name, tax regime and postal code exactly as registered with SAT, and many taxpayers also send monthly electronic accounting (contabilidad electrónica) XML files. |
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