Overview
- The final no-penalty window runs through Dec. 31, 2025 under Comunicado 074-2024, after which enforcement begins.
- Fines range from 3,850 to 11,540 pesos for failing to enable the mailbox or keep contacts current under Articles 86-C and 86-D.
- Activation is free at sat.gob.mx using RFC with password or valid e.firma, with confirmation codes sent by SMS or email.
- The obligation covers individuals with economic activity and legal entities, with limited exceptions for those without periodic obligations or with suspended activities.
- SAT is offering online guidance and in-person assistance through the end of 2025 to help taxpayers complete registration and validation.