Mexico — RMF 2026 primera modificacion
- Jurisdiction
- Mexico
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Impact
- Action required
- Effective
- 9 July 2026
- Instrument
- MX-RMF-2026-MOD1
- Systems
- Reporting, Invoicing, Tax engine, E-commerce
- Verified
- Fetched from official source · high confidence
Non-resident digital-platform operators in Mexico should switch to the consolidated IVA/IEPS monthly filing under the amended rule 12.1.9, and review CFDI issuance controls against the new article 17-H restriction grounds.
ReportingInvoicingTax engineE-commerce
The Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2026, published in the Diario Oficial de la Federación on 9 July 2026, amends rule 12.1.9 to merge the monthly IVA declaration for digital services under article 18-D of the Ley del IVA and the IEPS declaration for gambling through digital platforms under article 20-A of the Ley del IEPS into a single joint filing for non-resident digital-platform operators, and amends rule 12.1.11 on calculating IEPS for online gambling and betting. It also adds articles 17-H fracciones XI to XIII of the Código Fiscal de la Federación as grounds for restricting CFDI issuance under rules 2.7.3.1 to 2.7.3.9, and adds rule 9.1.24 allowing foreign airlines to forgo IVA and ISR withholding on digital-platform ticket sales where a double-taxation treaty precludes Mexican taxation.