Overview

• At the Convención Nacional Index 2025, SAT official Erick Jiménez Reyes reiterated a “puertas abiertas” dialogue with industry to build trust and provide certainty to exporters and manufacturers.
• Facilitation of foreign trade was presented as conditional on legality, with a stated priority to combat tax elusion and strengthen revenue collection.
• Oversight of the VAT and IEPS certification scheme was reinforced to protect the value of its trusted-operator benefits for companies that maintain transparent, consistent compliance.
• Through September 2025, the authority reported more than 2,000 acts of presence—communications, on-site visits, requirements, temporary suspensions and some cancellations—an increase of 55% versus the same period in 2024.
• Separately, reporting on the 2026 economic package outlines proposals to decouple RFC from e-signature issuance, enable targeted verification visits with a five-day evidence window and use of photo/audio/video, pursue criminal action over false invoices, limit amparo challenges during collection stages, and add real-time oversight of digital platforms.