Mexico merges the IVA and IEPS monthly filings for non-resident digital platforms
- Jurisdiction
- 🇲🇽 Mexico
- Tax
- VAT
- Change type
- Digital services
- Status
- Enacted
- Impact
- Action required
- Announced
- 9 July 2026
- Effective
- 9 July 2026
- Instrument
- MX-RMF-2026-MOD1
- Authority
- Servicio de Administración Tributaria (SAT)
- Systems
- Reporting, Invoicing, Tax engine, E-commerce
- Verified
- Fetched from official source · high confidence
Non-resident digital-platform operators filing IVA under LIVA art. 18-D and IEPS on digital gambling under LIEPS art. 20-A, and all CFDI issuers exposed to the article 17-H restriction grounds.
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.
What changed in detail
The Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2026, published in the Diario Oficial de la Federación on 9 July 2026, makes several changes affecting indirect tax.
Rule 12.1.9 is amended so that 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 are merged into a single joint filing for non-resident digital-platform operators. Rule 12.1.11, on calculating IEPS for online gambling and betting, is also amended.
Separately, the resolution adds article 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. It also 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.
What it means
The consolidation is a genuine simplification for platforms that were filing both returns: one submission, one deadline, one reconciliation. Platforms that only file IVA see no change beyond the form.
The CFDI restriction grounds cut the other way. More ways to lose the ability to issue a CFDI is an operational risk, not a paperwork one — a restricted certificate stops invoicing entirely, and the remedy is a clarification procedure rather than a correction. Worth mapping the new fracciones against your own compliance posture before they are first applied, rather than after.