Overview

• The Chamber of Deputies passed the reform and sent it to the Senate after votes of 348–130 in general and 335–122 in particular.
• A new Article 30-B would require digital service providers to grant permanent, online access limited to information necessary to verify tax compliance.
• Noncompliance could lead to temporary blocking of platforms in Mexico and sanctions including denial of RFC registration and suspension or cancellation of digital seals.
• Transitory provisions set April 1, 2026 as the start date and direct the SAT to issue technical and security rules and to coordinate with the ATDT on data handling.
• Industry groups and opposition lawmakers warn of privacy and due process risks, while proponents say the rules target evasion across streaming, marketplaces and dating apps.