Mexico has published further guidance on its real-time access mandate for digital platforms through Rule 2.9.21, issued under the Miscellaneous Tax Resolution (RMF) 2026.

The Mexican Tax Administration Service (SAT) is formalizing a model that requires digital platforms to grant the authority direct, online access to platform-level transactional records through an app, system, or interface that remains permanently available for consultation.

RMF details that digital platforms must make the data available no later than the day after a transaction occurs, and maintain a searchable five-year archive.

Businesses need to provide the tax authority with a username and password that allow online access to the taxpayer’s system, interface, or application that hosts such information, as well as the material necessary to access it, such as manuals, instructions, or guides.

The scope of required information is broad and differs depending on whether the platform is providing digital services directly or acting as an intermediary:

I. For Digital Service Providers

Specifically those referred to in Article 18-B, fractions I, III, and IV of the VAT Law, regarding operations with recipients located in Mexico:

• a) Type of service or operation.
• b) Taxpayer ID (RFC) of the client.
• c) Price paid by the client excluding VAT.
• d) VAT charged (transferred).
• e) Final price paid including VAT.
• f) Fiscal folio of the CFDI (digital invoice) or other information that makes it possible to identify the receipt issued.
• g) Payment method used by the recipient.

II. For Intermediary Platforms

Those referred to in Article 18-B, fraction II of the VAT Law, acting as intermediaries for sellers of goods, service providers, or lessors (residents in Mexico or abroad without a permanent establishment in Mexico):

• a) Full name, trade name, or legal business name.
• b) RFC or fiscal identification number.
• c) CURP (for individuals resident in Mexico).
• d) Fiscal domicile or place of residence/nationality.
• e) Financial institution and CLABE (interbank code) or bank account number where payments are received.
• f) Transaction amounts for each seller/provider/lessor, identifying:
  • i) Amount for Income Tax (ISR) purposes.
  • ii) Amount for Value Added Tax (IVA) purposes.
  • iii) Amount for Special Tax on Production and Services (IEPS) purposes.
  • iv) Payment methods used by the sellers, purchasers, and the platform.
  • v) ISR withheld.
  • vi) IVA withheld.
  • vii) IEPS withheld.
• g) For lodging services: the complete address of the property.
• h) For the sale of goods: whether the transaction involves an import and, if applicable, the amount of customs duties or other fees.

Timelines

A formal written request must be submitted under no later than April 30, 2026, providing SAT with the access details required to consult the platform’s information online.

Impact

The real-time access mandate introduces substantial compliance and technical demands for digital platforms operating in Mexico. Businesses will need to ensure their systems can support the daily capture and next-day availability of detailed transactional data, including linkage to CFDIs and VAT calculations. This information must be hosted in a searchable archive accessible to the tax authority for a five-year period. In addition, platforms must provide SAT with login credentials and supporting materials such as user manuals or technical documentation to enable seamless, ongoing access to the required information. 

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