Overview
- SAT briefed companies including Meta, Amazon, TikTok, Mercado Libre, DiDi, Rappi, Netflix, Walmart, Airbnb and others on implementing the Article 30‑B reform.
- Authorities reiterated that access will be online and in real time only to information needed to verify tax obligations, not personal data or user content.
- Platforms may choose how to connect through a system, an interface or an application, according to SAT technology officials.
- SAT said it will publish a regulatory proposal that specifies the exact fiscal data fields and operational details before the measure takes effect in 2026.
- Officials from SAT, the Finance Ministry and the Digital Transformation and Telecommunications agency agreed with platforms to keep technical channels open, while public and industry concerns over privacy and treaty risks remain reported.