Mexico implements significant tax changes in 2025 impacting domestic and foreign companies. The new tax regulations include advanced electronic invoicing, digital taxes, and increased enforcement. Entrepreneurs must adapt to avoid costly penalties.
Electronic invoicing 4.0: mandatory for everyone
SAT requires all companies to issue invoices under the CFDI 4.0 scheme, with specific technical requirements and real-time validation.
Business impact
- Mandatory invoicing system updates
- Automatic tax data validation
- Complete traceability of commercial transactions
The platform www.abogadomex.mx connects entrepreneurs with tax lawyers specialized in CFDI 4.0 compliance.
Increased enforcement with artificial intelligence
SAT intensifies business enforcement through AI and predictive data analysis, automatically detecting tax inconsistencies.
According to Bloomberg Tax, digital enforcement increases irregularity detection by 300%, forcing companies to maintain impeccable accounting records.
Digital taxes for technology companies
Digital platforms operating in Mexico face specific tax obligations, affecting e-commerce, streaming, and digital services.
Main requirements
- Mandatory tax registration for domestic income
- Digital VAT on services and products
- Timely tax returns
- Withholding agent for foreign payments
Updated simplified trust regime (RESICO)
RESICO offers tax benefits to SMEs with income under $175,000 USD annually, but with stricter compliance conditions.
Severe penalties for tax evasion
SAT increases tax penalties including fines up to $135,000 USD, bank account freezing, and criminal proceedings for evasion.
According to Reuters, tax penalties increased 250% in severity, making preventive regulatory compliance crucial.
The 2025 tax regulations require immediate business adaptation. Specialized tax advisory is fundamental for regulatory compliance and effective tax optimization.