SAT OFFICIAL COMMUNICATION “65/2025”
On December 8, 2025, the Tax Administration Service (SAT) announced that the obligation to transmit the Electronic Value Manifestation (MVE) through the Single Window for Foreign Trade (VUCEM), originally scheduled for December 9, 2025, will be enforceable as of April 1, 2026.
This change will be reflected in the regulatory provisions published in the Second Anticipated Version of the Seventh Resolution of Amendments to the General Rules of Foreign Trade (RGCE) for 2025, where the extension is confirmed, the conditions of the hybrid period are established, and the guidelines for penalty-free self-correction and mandatory digital delivery are detailed.
Why?
- Facilitate the digital transition: SAT seeks to ensure that companies have robust processes before the obligation takes effect.
- Reduce operational risks and penalties: A preparation period is granted to avoid errors in electronic transmission.
What changed?
- New mandatory date: April 1, 2026.
- Hybrid period: Until March 31, 2026, companies may:
- Comply with the MVE in traditional format or electronically via VUCEM.
- Make corrections without penalties.
- Additional flexibility: Companies adopting the electronic scheme may modify data without penalty.
RECOMMENDATIONS
We recommend taking advantage of the extension until March 31, 2026, to implement a comprehensive transition plan that ensures compliance before April 1, 2026. During this period, establishing internal controls to validate transmitted information and design self-correction protocols, as SAT will allow corrections of incomplete or inaccurate data without penalty by generating a new format in the Digital Window.
Please contact us if you have any questions or comments. We will be happy to help.
Contact
Alejandro Martínez
Ana Victoria Parra
THE ABOVE IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS WITH REGARD TO THE SUBJECT MATTER. THIS DOCUMENT ONLY REFERS TO THE APPLICABLE LAW IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO ENSURE ACCURACY, NO RESPONSIBILITY CAN BE ACCEPTED FOR ERRORS OR OMISSIONS. THE INFORMATION CONTAINED HEREIN SHOULD NOT BE RELIED ON AS LEGAL, ACCOUNTING OR PROFESSIONAL ADVICE BEING RENDERED.
