1. Digital Tax Audits Intensify
The Servicio de Administración Tributaria (SAT) continues strengthening algorithmic audit capabilities. Updates to CFDI 4.0 catalogs may cause invoice rejections if customs license data is incorrect, potentially affecting import VAT credits and goods clearance.
2. 2025 Corporate Tax Return Deadline
Companies must file their annual return by March 31, 2026. SAT’s systems now cross-check payroll, income, and expense CFDIs in real time, producing nearly pre-filled returns. Entities benefiting from “Plan México” must validate additional deductions in the updated simulator.
3. USMCA Review & “Nearshoring 2.0”
Mexico and the Office of the United States Trade Representative began the first round of discussions to review the United States–Mexico–Canada Agreement.
Key focus areas include:
- stronger rules of origin traceability
- digital trade security frameworks
- incentives tied to regional supply chains
4. Trade Defense Measures
Authorities intensified customs inspections for steel imports and extended 92.64% duties on Chinese aluminum pressure cookers for another five years.
5. Historic Labor Reform
Mexico approved a gradual reduction of the workweek from 48 to 40 hours (2026–2030).
This will increase labor costs, social security contributions, and overtime obligations, requiring companies to reassess workforce and productivity models.
A sincere thank you to Sandra Quiroz Pavón for preparing this comprehensive update and for her continuous effort in keeping us informed on the latest tax and regulatory developments in Mexico.