Regulatory updates - Mexico

On June 12, 2026, the SAT updated the Complemento de Nómina catalogs for CFDI v4.0, adding 3 new records:

• c_TipoPercepcion: key 057: Prizes from scientific, artistic, or literary contests (Art. 93 XXIV LISR)
• c_TipoDeduccion: key 114: Taxable adjustment for the above; and key 115: exempt adjustment for the same concept

Please note that the XSD schema was not modified. This is a data-only update. That said, catalog validations run at the timbrado stage, an outdated table in your system is enough to trigger a rejection. Payroll teams should confirm their PAC or ERP has incorporated these three keys before processing any payroll run involving prize payments of this nature.

The changes mentioned are effective from June 12, 2026.

Mexico's SAT periodically refreshes its CFDI catalog tables to reflect operational realities in customs and trade, and this time, foreign trade companies need to pay attention.

On June 3, 2026, the SAT updated the CFDI v4.0 catalogs by adding 13 new records to the c_NumPedimentoAduana table, the reference catalog that holds the customs petition codes required when issuing electronic invoices linked to import or export transactions.

The new entries reach customs offices 16, 30, 37, 47, 48, 51, 52, 81, and 85, all registered under the 2026 exercise year, with validity starting June 5, 2026.

One key point worth highlighting: the XSD schemas were not modified. This is a data-only update. However, that does not reduce the compliance burden, CFDI validations at the stamping (timbrado) stage rely on the live content of these catalog tables, not just the schema structure. An outdated catalog in your system is enough to get an invoice rejected.

Companies issuing CFDIs that include foreign trade data should treat this as an immediate action item.

On May 21, 2026, Mexico’s Tax Administration Service (SAT) announced an update to the CFDI 4.0 catalogs, with the changes becoming effective on May 22, 2026.

The update is centered on the customs catalog c_NumPedimentoAduana, which is used to validate customs declaration information reported in CFDI documents. SAT added 14 new records covering customs office codes, customs broker licenses (patentes), and corresponding validity periods for fiscal year 2026. These additions expand the catalog used by taxpayers engaged in cross-border trade and customs-related invoicing.

In addition, SAT incorporated one new record into the c_PatenteAduanal catalog, introducing customs broker license 6181, with a validity start date of January 23, 2026.

A key aspect of this release is that the update is strictly catalog-based. SAT did not modify any XSD schemas, meaning existing technical integrations and XML structures remain unchanged. However, companies that generate CFDI documents linked to import or export transactions should update their catalog references promptly to avoid validation errors and ensure compliance with the latest customs data published by SAT.