Scope of this guide
This is a federal baseline for a winery producing or bottling wine in Mexico. It is not a substitute for entity-specific tax or legal advice. It deliberately separates recurring winery duties from obligations that only apply when a factual trigger is present. State and municipal alcohol licenses, land use, civil protection, water, wastewater, payroll, and local operating permits can add another layer.
2026 Mexico winery compliance calendar at a glance
The most important planning point is that Mexico does not have one winery report. A producer can have monthly tax work, monthly electronic accounting, several wine-specific IEPS information streams, marbete events that happen around bottling, and conditional annual or quarterly duties outside SAT.
| Requirement | Who it affects | Timing | System / authority | Status |
|---|---|---|---|---|
| IEPS monthly payment | IEPS taxpayers | By day 17 of the following month | SAT | Core |
| IVA monthly payment | IVA taxpayers | By day 17 of the following month | SAT | Core |
| Provisional ISR payment | Legal entities under the general Article 14 regime | Monthly, generally by day 17 of the following month | SAT | Core |
| Annual ISR return | Legal entities subject to LISR Title II | Within 3 months after the fiscal year closes | SAT | Core |
| DIOT | Taxpayers with the LIVA Article 32(VIII) information duty | Monthly, with statutory timing tied to the following month | SAT DIOT portal | Core if applicable |
| Electronic trial balance | Taxpayers covered by electronic-accounting rules | Legal entities: first 3 days of the second following month; individuals: first 5 days | SAT / Buzon Tributario | Core if applicable |
| Multi-IEPS Annex 1 | Table-wine taxpayers subject to Article 19(VIII) and/or (XIII), plus Article 19(II) cases as applicable | For table wine, key semiannual duties fall in January and July | SAT Multi-IEPS | Wine-specific |
| Multi-IEPS Annex 8 | Taxpayers subject to Article 19(VI) | During March for the prior year's product-by-state information | SAT Multi-IEPS | Wine-specific |
| Multi-IEPS Annex 3 | Covered manufacturers, producers and bottlers | January annually for equipment characteristics, plus event-driven equipment changes | SAT Multi-IEPS | Wine-specific |
| Production / bottling process notices | Covered producers and bottlers under Article 19(XII) | Start: 15 days before; end: within 15 days after; equipment events: within 15 days | SAT Multi-IEPS Annexes 3, 4 or 5 as applicable | Event-driven |
| FEMYP marbete-use information | Covered producers, bottlers, importers and certain commercializer/maquila structures | RMF 5.2.24: within 72 hours after packaging/import, or before an earlier sale | SAT FEMYP | Event-driven |
| SIEM registration / update | Merchants and industrial businesses | New business: within 2 months of tax registration; renewal in first 2 months of later years | Authorized SIEM chamber operator | Business-wide |
| Federal COA | Only establishments that meet federal environmental reporting triggers | SINATEC capture window: March 1 to June 30 | SEMARNAT / SINATEC | Conditional |
| RNIE annual / quarterly reports | Only entities within foreign-investment registration and reporting triggers | Annual: April or May by name; quarterly updates: within 10 business days after quarter when triggered | Secretaria de Economia / RNIE | Conditional |
Primary sources: IEPS Law, IVA Law, ISR Law, current compiled RMF 2026, and the agency sources linked below. Verified August 5, 2026.
Who files what? Start with the winery's legal and operational facts
Do not assign filings based only on the word "winery." The correct reporting stack depends on whether the taxpayer produces, bottles, imports, sells, or merely stores wine; whether the wine is table wine for the specific IEPS rule; whether the taxpayer is a legal entity or individual; whether foreign capital triggers RNIE; and whether the facility falls within federal environmental jurisdiction.
For the alcohol-control side, IEPS Article 19(XIV) requires manufacturers, producers, bottlers, and importers of alcohol and alcoholic beverages to be registered in the Padron de Contribuyentes de Bebidas Alcoholicas (PCBA) to request marbetes and precintos. SAT's July 17, 2026 modification to Anexo 2 identifies the current registration procedure as ficha 9/IEPS. Sources: LIEPS Art. 19(XIV); 2026 Anexo 2, first modification, ficha 9/IEPS.
Prerequisites before the reporting calendar works
- RFC and current tax obligations: the taxpayer's activities and obligations need to match what the winery actually does.
- e.firma and SAT access: multiple 2026 SAT procedures require e.firma, password, or both.
- Buzon Tributario: maintain access and monitored contact details for notices and responses.
- PCBA status: producers, bottlers and other covered alcohol businesses need active registration before requesting marbetes or precintos.
- Product master data: maintain product type, bottle capacity, alcohol percentage, brand, lot, and packaging data consistently. FEMYP uses product-SKU attributes including beverage type, milliliters, alcohol percentage and brand.
- Counterparty and accounting data: keep RFC-linked supplier and customer records, CFDI support, chart-of-account mapping, and source transactions reconciled.
Source for FEMYP data and PCBA controls: SAT, compiled RMF 2026, rules 5.2.23 to 5.2.24.
Official filing and service destinations
| Workstream | Official destination | Use it for |
|---|---|---|
| SAT tax services | SAT portal | Federal tax services, Buzon Tributario, marbete/precinto navigation and related authenticated services |
| DIOT | SAT DIOT portal | Current DIOT submission workflow referenced by ficha 6/IVA |
| Multi-IEPS | SAT IEPS forms and formats | Official Multi-IEPS program and Annex resources; RMF 5.2.1 governs the current electronic route |
| PCBA | SAT Mi Portal | Current ficha 9/IEPS directs PCBA registration through Mi Portal |
| SIEM | SIEM | Find the authorized chamber operator for registration/update |
| Federal COA | SINATEC | Federal COA capture when the facility is subject to the requirement |
| RNIE | RNIE official portal and FAQ | Foreign-investment registration/reporting rules and access |
| COFEPRIS | COFEPRIS-05-018 | Official establishment notice procedure for products and services |
Monthly federal tax cycle: IEPS, IVA and ISR
IEPS rates on alcoholic beverages
For alcoholic beverages, LIEPS Article 2(I)(A) sets the rate by alcohol strength: 26.5% up to 14 degrees GL, 30% above 14 and up to 20 degrees GL, and 53% above 20 degrees GL. Article 5 provides the general monthly calculation and payment rule, with payment due no later than day 17 of the following month. Source: current IEPS Law, verified August 5, 2026.
IVA and the interaction with other taxes
IVA is also generally calculated monthly and paid by day 17 of the following month. LIVA Article 12 states that the taxable value of a sale includes amounts charged to the purchaser for other taxes and specified additional items. That is why the IEPS and IVA calculations must be reconciled in the tax workpapers even when IEPS is not separately displayed on a consumer invoice. Source: LIVA Arts. 5-D and 12.
Provisional ISR for legal entities
For legal entities under the general Article 14 regime, provisional ISR payments are monthly and due by day 17 of the following month. Article 14 uses a profit-coefficient method based on the last relevant 12-month fiscal year, subject to the article's detailed rules and exceptions. Source: LISR Art. 14.
Annual ISR return for legal entities
Legal entities subject to LISR Title II must also file an annual ISR return within three months after the fiscal year closes. For a calendar-year taxpayer, that statutory period falls in the following year's first quarter. Confirm the exact SAT calendar and any special regime rules for the entity before filing. Source: LISR Art. 76(V).
CFDI 4.0: do not hard-code a separate IEPS line on every wine invoice
CFDI 4.0 remains SAT's current invoice standard. But the original draft's blanket instruction to show IEPS separately on every winery CFDI was too broad. IEPS Article 19(II) generally requires fiscal receipts without express and separate transfer of IEPS, except for specified goods and conditions, including cases where the purchaser is also an IEPS taxpayer for the goods and requests it. The law also requires IEPS-taxed goods to be offered at a price that includes the tax.
For implementation, treat invoice tax display as a rules-driven decision based on the transaction and buyer. Do not assume that a universal "IEPS 003" display rule is correct for every winery sale. Sources: SAT CFDI 4.0 materials; LIEPS Art. 19(II); CFF Arts. 29 and 29-A.
DIOT in 2026: use the current SAT portal workflow
DIOT reports IVA-related transactions with third parties for taxpayers subject to the obligation in LIVA Article 32(VIII). The current 2026 SAT ficha 6/IVA directs taxpayers to the DIOT portal and provides authentication through e.firma or password as applicable. It does not support the old draft's claim that today's filing must be a 54-column, pipe-delimited batch file.
- Close supplier IVA data. Reconcile supplier RFCs, transaction classifications, taxable bases, IVA transferred and IVA withheld where relevant.
- Open the current SAT DIOT service. Use the official portal referenced by ficha 6/IVA.
- Complete and submit the requested information. Use current portal validations rather than an inherited flat-file specification.
- Save the acknowledgement. Keep the acuse with the monthly close and supporting IVA workpapers.
Sources: SAT Anexo 2 RMF 2026, ficha 6/IVA; SAT DIOT portal; LIVA Art. 32(VIII).
Electronic accounting: the old day 25 to 27 deadline is not current
For taxpayers subject to RMF electronic-accounting rules, the monthly trial balance timing in the 2026 RMF is later than the original draft stated. Under rule 2.8.1.6, legal entities generally send the monthly accounting information by the first three days of the second month following the month reported; individuals use the first five days. The chart of accounts is sent initially and when modified under the rule. Anexo 24 defines the electronic-accounting structure.
Sources: compiled RMF 2026, rule 2.8.1.6; Anexo 24 RMF 2026.
Multi-IEPS for wineries: the filings that actually matter
SAT's current 2026 RMF continues to route several Article 19 information duties through the Declaracion Informativa Multiple del Impuesto Especial sobre Produccion y Servicios, or Multi-IEPS. The key is matching the right Annex to the right statutory paragraph.
| Multi-IEPS item | What it covers for wine | 2026 cadence / trigger | Legal anchor |
|---|---|---|---|
| Annex 1 | 50 principal clients and suppliers; price, value and volume reporting; and related Article 19(II) information when express separate IEPS transfer applies | For table-wine-specific semiannual rules: January and July | LIEPS 19(II), (VIII), (XIII); RMF 5.2.15 and 5.2.21 |
| Annex 8 | Prior-year products produced, sold or imported, by consumption in each state, with corresponding IEPS information | During March | LIEPS 19(VI); RMF 5.2.13 |
| Annex 3 | Characteristics of covered production, distillation, bottling and storage equipment; also specified equipment changes | January annually for equipment characteristics; equipment acquisition, incorporation, modification or disposition within 15 days of the event | LIEPS 19(XII); RMF 5.2.18 and 5.2.20 |
| Annex 4 or 5 | Production, distillation or bottling process notices | Start notice 15 days before; end notice within 15 days after completion | LIEPS 19(XII); RMF 5.2.19 |
Two high-impact corrections to the old draft
Annex 3 is not a semiannual winery filing. Covered equipment characteristics are reported in January each year, with additional event-driven reporting when equipment changes.
Do not assign Multi-IEPS Annex 9 physical-volume-control reporting to a table-wine producer just because it is a winery. LIEPS Article 19(X) expressly says that subsection's physical-volume-control obligation does not apply to producers of table wine. Other Article 19 duties still apply.
Sources: LIEPS Art. 19(VI), (VIII), (X), (XII), (XIII); current compiled RMF 2026, rules 5.2.13 to 5.2.21.
PCBA, marbetes, precintos and FEMYP
For alcoholic beverages, marbetes are not an optional brand label. They are part of the federal fiscal-control system. Under LIEPS Article 19(V), covered taxpayers attach marbetes to containers of alcoholic beverages after packaging, subject to the law's export exception and implementing rules. Bulk alcoholic beverages in transit use precintos. For table wines up to 14 degrees GL, Article 19(V) allows the marbete on the bottle neck or front label in the manner described by the law.
Before requesting marbetes or precintos, covered manufacturers, producers, bottlers and importers must satisfy PCBA registration. SAT's current 2026 Anexo 2 identifies PCBA registration as ficha 9/IEPS after the July 17 modification. Sources: LIEPS Art. 19(V), (XIV); Anexo 2 first modification, ficha 9/IEPS.
FEMYP timing: follow the shorter current RMF deadline
Current RMF rule 5.2.24 says covered manufacturers, producers, bottlers, importers and certain commercializer/maquila arrangements report marbete and precinto use through the Formato Electronico de Marbetes y Precintos (FEMYP). The rule says to report within 72 hours after packaging domestic alcoholic beverages or after definitive import for imported beverages. If the beverages are sold sooner, the relevant marbetes or precintos must be reported before they are displayed for consumer purchase.
Official-source inconsistency to know about
SAT's 2026 materials are internally inconsistent on this point. RMF rule 5.2.24 states a 72-hour window after packaging/import, while the procedural text in Anexo 2 ficha 7/IEPS describes a different timing window. The July 9, 2026 RMF amendment did not amend rule 5.2.24. For compliance planning, use the shorter 72-hour RMF deadline and verify the live FEMYP service or obtain professional confirmation if SAT issues a clarification.
Sources: compiled RMF 2026, rule 5.2.24; Anexo 2 RMF 2026, ficha 7/IEPS; first modification to RMF 2026, July 9, 2026.
COFEPRIS and wine labeling controls
COFEPRIS-05-018 is the Aviso de Funcionamiento procedure for establishments of products and services, including relevant alcoholic-beverage processing establishments. The old draft incorrectly treated this notice as automatically designating a Responsable Sanitario for a winery. The official COFEPRIS procedure and instruction set do not support that blanket statement. Do not add a responsible-sanitary requirement unless the establishment's actual regulatory category requires one.
Sources: COFEPRIS-05-018; COFEPRIS Aviso de Funcionamiento instructions.
For the product itself, NOM-142-SSA1/SCFI-2014 governs sanitary specifications and sanitary/commercial labeling for alcoholic beverages. NOM-199-SCFI-2017 governs alcoholic-beverage denomination, physicochemical specifications, commercial information and test methods. A winery should validate each SKU and label against the current standards before commercial release rather than relying on a generic label checklist copied from another market. Sources: NOM-142-SSA1/SCFI-2014; NOM-199-SCFI-2017.
Conditional and cross-cutting obligations
SIEM: annual business-establishment registration
The Ley de Camaras Empresariales y sus Confederaciones says all merchants and industrial businesses within its definitions must register and update each establishment annually in SIEM. New businesses register within two months of registration with the tax authority, and later renewals occur during the first two months of each year. Registration is handled through the corresponding authorized chamber operator. The old draft's first-quarter timing was too loose, and this guide does not repeat an unverified fixed peso fee.
Sources: Ley de Camaras Empresariales, Arts. 29 to 31; Secretaria de Economia SIEM FAQ.
Federal environmental COA: not automatic for every winery
The federal Cedula de Operacion Anual (COA) should not be assigned to every winery simply because fermentation occurs. SEMARNAT's federal procedure applies when the establishment falls within the federal reporting triggers. For an establishment that is federally obligated, SINATEC states that annual capture is available from March 1 through June 30. A winery still needs a separate environmental applicability review for emissions, discharges, wastes, water, permits, and state or local rules.
Sources: SEMARNAT-05-001, Cedula de Operacion Anual; SINATEC.
RNIE: only when foreign-investment rules apply
RNIE reporting is conditional. For a Mexican company within Section II, initial registration is generally due within 40 business days after foreign participation enters the capital. Certain changes trigger quarterly updates, and the RNIE FAQ describes specified account variations over MXN 20 million among those triggers, with the applicable quarterly report due within 10 business days after quarter close.
The MXN 110 million threshold belongs to the Annual Economic Report test for specified asset, liability, income, and cost/expense measures. It is not the general quarterly-update threshold. When the annual report is triggered, entities whose names begin A through J report during April; K through Z, numerals, and other initial characters report during May. This corrects the old draft's conflation of the 20 million and 110 million tests. Source: Secretaria de Economia RNIE official FAQ.
A workable winery close: from cellar records to filed evidence
- Capture the operational event once. Bottling, transfers, case-good movements, sales, supplier purchases, equipment changes and product-SKU changes should enter the system of record when they happen.
- Run a product and marbete check around packaging. Confirm SKU attributes, bottle counts, marbete or precinto folios, destroyed or unusable folios, and FEMYP timing.
- Close the month by tax class. Reconcile wine sales, alcohol strength, taxable bases, IEPS treatment, IVA, customer and supplier RFCs, and CFDI to the general ledger.
- Prepare monthly SAT work. Complete IEPS, IVA and ISR workpapers as applicable, DIOT data, and electronic accounting on their own timelines.
- Maintain rolling Multi-IEPS datasets. Do not wait until January, March or July to reconstruct clients, suppliers, prices, volumes, state-of-consumption data or equipment history.
- Test conditional filings quarterly. Reassess RNIE changes, environmental triggers, import/export activity and new establishments rather than assuming last year's answer still applies.
- Archive every acuse with its source data. The filed number, source report, supporting invoices, workpapers and acknowledgement should remain tied together for review and audit.
What records should a Mexican winery retain?
At minimum, keep the records needed to reproduce the tax return or information report and explain the physical event behind it. For a winery, that usually means:
- Product master data: brand, category, alcohol percentage, package size, lot and SKU.
- Production and bottling records: dates, volumes, equipment, start/end events and case-good output.
- Marbete and precinto records: requests, authorizations, folio ranges, usage, destroyed/unusable status, FEMYP submissions and acknowledgements.
- Sales and customer records: CFDI, delivery location/state, price, volume, RFC and IEPS treatment.
- Supplier records: RFC, CFDI, taxable bases, IVA, IEPS where relevant, and payment support.
- Electronic accounting: chart mapping, trial balances, policies and auxiliary detail where required.
- Registrations and notices: PCBA, COFEPRIS, SIEM, RNIE, environmental permits/COA when applicable, and change notices.
- Submission evidence: exported declaration files where applicable, portal confirmations, acuses, correspondence and correction records.
CFF Article 30 establishes a general five-year retention period for accounting and supporting documentation measured from the related filing date or due date, but it also contains longer rules for specified corporate and tax documents. Treat five years as a general floor, not permission to destroy every record after five years. Source: CFF Art. 30.
Corrections, confirmations and retention
There is no single correction workflow across SAT's DIOT, Multi-IEPS, FEMYP and other agency systems. Preserve the original acknowledgement, document what changed and why, and use the current correction or replacement function for the specific declaration or portal. If a live portal and an older PDF instruction disagree, preserve evidence of the rule and portal state used and escalate the discrepancy before the deadline.
For operational control, the safest pattern is a three-part evidence packet for each filing: source data snapshot + submitted declaration/report + official acknowledgement. That makes later corrections traceable without overwriting the evidence behind the original submission.
Common Mexico winery compliance mistakes in 2026
| Mistake | Why it is wrong | Better control |
|---|---|---|
| Showing IEPS separately on every wine CFDI | LIEPS 19(II) does not support a universal separate-display rule. | Use transaction and buyer-specific tax logic. |
| Using an old 54-column DIOT batch-file specification as the current rule | Current ficha 6/IVA points to SAT's live DIOT portal workflow. | Build to the current portal requirements and keep the acuse. |
| Treating Multi-IEPS Annex 3 as semiannual | Equipment characteristics are an annual January duty for covered taxpayers, with event-driven updates. | Maintain an equipment register year-round. |
| Assigning Article 19(X) physical-volume reporting to every table-wine producer | The law expressly excludes table-wine producers from that subsection. | Map every Multi-IEPS duty to the exact Article 19 paragraph. |
| Waiting until quarter end to report marbete use | Current RMF 5.2.24 imposes a much shorter operational window. | Make FEMYP part of the packaging close. |
| Assuming every winery files a federal COA | COA depends on federal environmental reporting triggers. | Perform a facility-specific applicability review. |
| Using MXN 110 million as the RNIE quarterly threshold | The official RNIE FAQ uses different thresholds for quarterly changes and the Annual Economic Report. | Track quarterly and annual RNIE triggers separately. |
| Assuming COFEPRIS-05-018 automatically appoints a Responsable Sanitario | The winery notice itself does not support that blanket claim. | Determine sanitary-responsibility requirements from the establishment's actual regulatory category. |
How Solera fits into Mexico compliance today
Solera can help with the part that starts before a government portal opens: keeping winery operations, lot data, lab data, cellar events and reporting source data organized; building custom reports; and preserving export and audit workflows. That can reduce the reconstruction work behind compliance.
What Solera does not claim today: Mexico-specific SAT marbete integration and direct government filing are not live capabilities as of August 5, 2026. Mexico is currently a watch-only market in Solera's compliance roadmap. DIOT, Multi-IEPS, FEMYP, COFEPRIS, SEMARNAT, RNIE and SIEM submissions described here should be completed through the applicable official systems unless and until a verified Solera integration is released.
That boundary matters. A compliance system should make the source data reviewable and exportable without pretending that a government interface exists where it does not.
Frequently asked questions
What IEPS rate applies to wine in Mexico in 2026?
Alcoholic beverages are taxed at 26.5% up to 14 degrees GL, 30% above 14 and up to 20 degrees GL, and 53% above 20 degrees GL under LIEPS Article 2(I)(A). Official IEPS Law.
When is a winery's monthly IEPS payment due in Mexico?
Under LIEPS Article 5, the monthly IEPS payment is due no later than the 17th day of the following month. Official IEPS Law.
Do table-wine producers file the Article 19(X) physical-volume-control report?
No. Article 19(X) expressly states that the physical-volume-control obligation in that subsection does not apply to producers of table wine. Other Article 19 winery obligations still apply. LIEPS Art. 19(X).
When should a Mexican winery report marbete use in FEMYP?
Current RMF rule 5.2.24 says within 72 hours after packaging domestic alcoholic beverages or definitive import for imported beverages, and before display for sale if sale occurs sooner. SAT's ficha 7/IEPS contains inconsistent timing text, so the shorter RMF deadline is the conservative planning rule unless SAT clarifies otherwise. Current compiled RMF 2026.
Is Multi-IEPS Annex 3 a semiannual filing for wineries?
No. For covered manufacturers, producers and bottlers, equipment characteristics are reported in January each year under LIEPS 19(XII) and RMF 5.2.18. Equipment changes can create separate 15-day reporting events. RMF 2026.
Is DIOT still a mandatory 54-column pipe-delimited file?
That should not be treated as the current universal filing rule. The 2026 SAT ficha 6/IVA directs filers to the current DIOT portal and describes online authentication and submission. 2026 Anexo 2, ficha 6/IVA.
Does every winery in Mexico have to file a federal COA?
No. The federal COA depends on whether the establishment falls within federal environmental reporting triggers. If it does, SINATEC states the annual capture window runs from March 1 through June 30. SEMARNAT COA; SINATEC.
Does Solera automatically file Mexican winery reports with SAT or other agencies?
Not currently. Solera can support operational recordkeeping, reporting and export workflows, but Mexico-specific government submission and SAT marbete integration are not live capabilities as of August 5, 2026. Use the applicable official systems for the filings in this guide.
Official sources used for this guide
Every material regulatory claim in this page was checked against primary or official government material. High-volatility SAT rules were checked against the 2026 RMF and the July 2026 first modifications available on the verification date.
- Camara de Diputados: Ley del Impuesto Especial sobre Produccion y Servicios. Current PDF shows last reform DOF November 7, 2025.
- SAT: RMF and RGCE 2026 normativity hub. Lists the original 2026 RMF, July 9 first modification and July 17 Anexo modifications.
- SAT: compiled RMF 2026 through the first modification.
- SAT: Anexo 2 RMF 2026, including 6/IVA DIOT and 7/IEPS FEMYP procedures.
- SAT: first modification to Anexo 2 RMF 2026, including current 9/IEPS PCBA registration text.
- SAT: Anexo 24 RMF 2026, electronic accounting.
- SAT: IEPS forms and formats, including the official Multi-IEPS program and Annex resources.
- Camara de Diputados: Ley del Impuesto al Valor Agregado.
- Camara de Diputados: Ley del Impuesto sobre la Renta.
- Camara de Diputados: Codigo Fiscal de la Federacion. Current PDF shows last reform DOF April 9, 2026.
- COFEPRIS: COFEPRIS-05-018 Aviso de Funcionamiento and official instruction set.
- DOF: NOM-142-SSA1/SCFI-2014.
- SIDOF: NOM-199-SCFI-2017.
- Camara de Diputados: Ley de Camaras Empresariales y sus Confederaciones and Secretaria de Economia SIEM FAQ.
- SEMARNAT: Cedula de Operacion Anual, SEMARNAT-05-001 and SINATEC.
- Secretaria de Economia: RNIE official FAQ.
Disclaimer: This guide is general educational information, not legal, tax, sanitary, environmental or accounting advice. Requirements can change and applicability depends on the taxpayer, product, facility and transaction. Confirm current rules with SAT, COFEPRIS, SEMARNAT, Secretaria de Economia, the relevant state/local authorities, and qualified professional advisers before filing or commercial release.
Related Solera guides: California Winery Compliance Guide · France Wine Declarations Guide · All winery guides
Change log
August 5, 2026: English guide created from a prior Mexico compliance draft and re-verified against current official sources. Corrected CFDI/IEPS display logic, DIOT filing mechanics, electronic-accounting timing, Multi-IEPS Annex 3 cadence, the table-wine Article 19(X) exception, FEMYP timing, COFEPRIS responsible-sanitary wording, SIEM renewal timing, COA applicability, RNIE thresholds, and Solera's Mexico integration status.
Next scheduled review: November 5, 2026, or sooner if SAT publishes another 2026 RMF/Anexo modification affecting IEPS, DIOT, FEMYP or PCBA.