Mexico's tax authority updated the technical rules for digital platform invoicing on December 31, 2025, with the changes taking effect the very next day.
The update — Revision E of the CFDI complement for technology platform services — affects any company that acts as a digital intermediary and issues retention receipts to the individuals or businesses operating through their platform. Think ride-hailing, food delivery, short-term rentals, online marketplaces, and gaming.
The most significant shift is the introduction of IEPS (excise tax) into the complement's validation logic. Platforms offering games and lotteries (service type "11") must now retain and report IEPS alongside the existing ISR and income tax obligations — the first time excise tax has been formally wired into the complement's structure. Each tax must now live in its own separate node; stacking retentions is no longer valid.
The rules for legal entities also got simpler and stricter: ISR retention is now a flat 2.5% regardless of service type, replacing the catalog-based rate lookup that previously applied.
Several aggregated fields were redefined to count only IVA-bearing transactions. NumServ, MonTotServSIVA, and TotalIVATrasladado now exclude cash-paid and non-IVA operations from their totals — a change that will affect how platforms reconcile their monthly summaries. The ContribucionGubernamental node, used mainly for lodging taxes, picked up a new validation layer, and both ComisionDelServicio and ImpuestosTrasladadosdelServicio now carry tighter conditional presence rules.
Platforms that haven't updated their invoice engines are generating non-compliant receipts. The SAT's stamp providers (PACs) will begin rejecting malformed complements, and repeated failures can trigger suspension of digital seals — effectively halting a company's ability to invoice at all.