Mexican politics is full of paradoxes. Morena dominates the country politically, but that strength needs to be confronted by the opposition if democracy is to deliver its best results. A party as dominant as Morena can eliminate the alternatives that are essential to political competition. During the era of the all powerful PRI, political thinkers
IMMEX Companies with VAT Certification in Mexico: New Consistency Criteria for Renewals and Associated Risks
Context
Companies operating under Mexico’s Certified Companies Scheme, IVA and IEPS modality (“CIVA”) that did not file the notice required under Rule 7.2.1, Section X, of Mexico’s current General Rules for Foreign Trade, covering all tariff classifications for goods they temporarily import, including both inputs and fixed assets, will be unable to make such imports…
2026 Amendments to Mexico’s Federal Traffic Regulations: What Your Transportation Company Needs to Know
The amendments to the Traffic Regulations for Federal Jurisdiction Highways and Bridges, published in the Official Gazette of the Federation (DOF) on June 9 and August 13, 2026, introduce significant changes for federal motor carriers and private transportation in Mexico:
1.National Guard as the operating authority. The National Guard’s powers to inspect, monitor, sanction…
300 Palabras – Mexico and the United States: A Relationship Under Pressure
The relationship between Mexico and the United States is unique in the world. For the time being, it is going through an unusual phase: never before has economic interdependence been so intense while political tensions have been so apparent. The administration of Claudia Sheinbaum has found in Donald Trump a difficult and unpredictable interlocutor, yet…
Electronic Timekeeping Requirements in Mexico for 2027: Labor Strategy in the Absence of Implementing Regulations from STPS
Public discussion surrounding the gradual reduction of the workweek in Mexico has overshadowed another significant development that will fundamentally change how employers manage employee attendance: the mandatory implementation of electronic timekeeping for all employees. Beginning January 1, 2027, the use of an auditable electronic time clock will no longer be an optional administrative tool, but…
SAT Extends the Transition Period for the Electronic Value Declaration
The Mexican Tax Administration Service (“SAT”) published the Third Advance Version of the Second Resolution of Amendments to the General Foreign Trade Rules for 2026, extending the transition period for the implementation of the Electronic Value Declaration (“MVE,” for its acronym in Spanish).
Under the amendment, importers may continue using the current procedure through September…
Mexico’s Tax Authority Formally Incorporates Tax Compliance Background Reviews into Federal Taxpayer Registry Procedures
On July 17, 2026, the First Amendment to Annex 2 of the 2026 Miscellaneous Tax Resolutions was published in Mexico’s Official Journal of the Federation (the “Amendment”). The Amendment updates several administrative forms relating to Mexico’s Federal Taxpayer Registry (“RFC”).
Although most of the changes consist of revised formatting, updated legal references, and documentary requirements…
The Tax Perspective of Hosting a Third FIFA World Cup in Mexico
More than 55 years ago, Mexico inaugurated the 1970 FIFA World Cup. Now, in 2026, the country is preparing to host the tournament for the third time, alongside the United States and Canada. The most recent World Cup, held in 2022, reached an estimated global audience of five billion people, a figure expected to be…
Mexico Approves New Regulations on Electricity Storage
On April 16, 2026, the Mexican National Energy Commission (“CNE”) published in the Official Journal of the Federation the General Administrative Provisions for the Integration of Battery Energy Storage Systems (“BESS”) into the National Electric System (the “Provisions”). The CNE also repealed regulations on this subject published in March 2025, a few days before the…
Consumer Protection in Mexico: New PROFECO Guidelines for Ticket Sales at Mass
On February 19, 2026, the Mexican Federal Consumer Protection Agency (“PROFECO”) published in the Official Journal of the Federation the Resolution establishing the Guidelines to regulate the information and advertising of providers in the sale of tickets for mass concerts (the “Guidelines”), with the aim of establishing the guidelines that providers must observe in the…