Mexico requires digital service platforms to give the SAT online access to their transaction data

What changed in detail

Rule 2.9.21 of the Resolución Miscelánea Fiscal para 2026, published in the Diario Oficial de la Federación on 28 December 2025 and effective 1 January 2026, implements article 30-B of the Código Fiscal de la Federación. It requires taxpayers that provide digital services under articles 1o.-A BIS and 18-B of the IVA law to give the tax authority online access to set information.

For each service supplied to recipients in Mexico, the data include the type of service, the customer’s RFC where a CFDI is requested, the price without IVA, the IVA charged, the final price, the CFDI folio and the payment method. Intermediation platforms must also give details of each seller or provider: name, RFC or tax ID, address or residence, bank account, the amounts of each operation for ISR, IVA and IEPS, and the ISR, IVA and IEPS withheld.

The data must be loaded by the next day, transaction by transaction, in a database that can be queried individually and in bulk, and kept available for five years. Platforms must give the SAT a username, password and access guides by filing an escrito libre with the Administración General de Planeación by 30 April 2026. A platform that starts operating later files in the month after it starts, and any change to the access details must be notified within ten days.

What it means

The 30 April 2026 deadline has passed, and the obligation is now continuous. In-scope platforms must keep the SAT’s access working and the data current every day.

This is a step beyond periodic reporting: the SAT can look at transaction-level data whenever it chooses. Platforms need a reporting environment the SAT can query, and data that reconciles with their CFDI and withholding returns, because the authority can now compare them directly.