Regulatory updates - Mexico

Mexico's Servicio de Administración Tributaria (SAT) published an update to the CFDI 4.0 catalogues. The change affects the “c_CustomsPediment_Num”catalog, which is used to validate customs entry information included in CFDIs related to import and export operations.

The update consists of the addition of seven new customs office (aduana), patent, and fiscal year combinations for the 2026 fiscal year. No existing records were removed, and the underlying CFDI structure remains unchanged.

The newly added combinations are:

• Customs office 11, Patent 3890, FY 2026
• Customs office 16, Patent 1928, FY 2026
• Customs office 24, Patent 1720, FY 2026
• Customs office 51, Patent 1876, FY 2026
• Customs office 51, Patent 1920, FY 2026
• Customs office 85, Patent 1762, FY 2026
• Customs office 85, Patent 6115, FY 2026

This update is primarily relevant for businesses that include customs information in their CFDIs, particularly companies involved in international trade. Systems that validate customs entry numbers should ensure the latest catalogue is loaded to avoid validation issues.

There are no changes to the CFDI 4.0 XML structure, XSD schemas, or technical specifications. The update only adds new catalogue values and therefore should generally require only a catalogue refresh rather than software development changes.

The SAT published the update on September 3, 2026, with the new catalogue entries becoming effective on September 4, 2026.

Mexico's Tax Administration Service (SAT) updated the CFDI v4.0 catalog on August 21, 2026. The changes affect the customs declaration catalog c_NumPedimentoAduana. No modifications were made to the XSD schemas.

Three new records were added to the c_NumPedimentoAduana catalog:

• Customs Office (c_Aduana): 07
• Patent: 6176
• Year: 2026
• Quantity: 999999
• Effective Date: August 21, 2026
• Customs Office (c_Aduana): 16
• Patent: 1923
• Year: 2026
• Quantity: 999999
• Effective Date: August 21, 2026
• Customs Office (c_Aduana): 16
• Patent: 2022
• Year: 2026
• Quantity: 999999
• Effective Date: August 21, 2026

One new record was added to the c_PatenteAduanal catalog:

• Customs Broker Patent: 6176
• Patent Effective Start Date: May 28, 2025

The update is limited to catalogue maintenance, specifically the addition of new customs office and customs broker patent records. These changes became effective on August 21, 2026.

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.