Mexico VAT Filing Requirements

Key requirements for filing VAT in Mexico

Updated 3 months ago

Once you are registered for VAT in Mexico, you are required to file monthly returns with SAT, Mexico's tax authority. This article covers filing frequency, deadlines, what to include in each return, and a few things that make Mexico filing unique.

Filing Frequency and Deadline

All VAT-registered businesses in Mexico file on a monthly basis. Returns are due by the 17th day of the month following the reporting period.

Example: If nexus was established on January 3, 2025, tax collection obligations begin from that date. The January return would be due by February 17, 2025.

First Filing Period

Your first filing period is the calendar month in which you established nexus. All taxable transactions that occurred during that period must be included in your first return, even if the transactions happened before your formal registration was processed.

What to Include in Your Return

Mexico requires that sales be broken out by tax rate. You cannot lump everything together into a single taxable sales figure. Each rate must be entered separately.

Required Item	Description
Sales by rate (16%, 8%, 0%, and exempt)	Each rate is entered in a separate box on the return
Import VAT (reverse charge)	Must be listed separately in the appropriate section of the return
Input VAT credits (ITCs)	Enter any VAT paid on qualifying business purchases that you are crediting against your liability (note: digital-only vendors are not eligible for input VAT credits)
Balances carried forward	If a prior month resulted in a credit, that amount must be entered in the current return

Informational Return

In addition to monthly filings, an informational return must be filed by the end of Q1 each year following your registration. This is a separate requirement from your regular monthly returns.

Filing Format

Mexico accepts electronic filing only. You must have an active RFC and SAT account, as well as your e.firma (Advanced Electronic Signature), to submit returns. If you do not yet have these set up, see our article on VAT registration in Mexico.

IEPS (Excise Tax) Filing

If your business is subject to Mexico's excise tax (IEPS) in addition to VAT, IEPS is included in the VAT base when calculating your liability. See our article on Mexico VAT and Excise Tax for a breakdown of rates and how IEPS affects your filing calculation.

Need Help?

Kintsugi handles Mexico VAT filings on your behalf, including calculating amounts by rate, submitting returns electronically, and keeping your account current. If you have questions about a specific filing period or need help understanding what to include, our team is ready to assist.