Overview
- Article 30-B requires digital platforms to grant online, real-time access only to fiscal information beginning in 2026.
- SAT chief Antonio Martínez Dagnino said the framework aims to safeguard privacy and provide legal certainty for compliance.
- Legal official Ricardo Carrasco Varona stated the access is limited to fiscal data and will not breach platform or user privacy.
- The SAT will issue a normative proposal specifying the exact data elements authorities may access.
- Platforms may choose the technical link—system, interface, or application—and the SAT and the Digital Transformation and Telecommunications Agency will keep open technical coordination, following a meeting with firms including Meta, Amazon, TikTok, Mercado Libre, Netflix, Rappi, Walmart and Airbnb.