VAT & IEPS Certification | Obtainment, Maintenance, and Ongoing Compliance
Accessing Mexico’s VAT & IEPS Certification is not solely a fiscal benefit: it is an operational standard that distinguishes companies with the strongest customs compliance and that opens access to sustained competitive advantages. At ST STRATEGO we manage the certification process from start to finish and remain your permanent compliance team so that your company retains the scheme and its benefits without interruption.
+20 years
Tax & Customs Experience
+750
Companies Served
A | AA | AAA
Modalities Managed
ISO 9001
Certified Processes
What Is the VAT & IEPS Certification?
The VAT & IEPS Certification is a scheme administered by the General Administration of Foreign Trade Auditing (AGACE | Administración General de Auditoría de Comercio Exterior) of Mexico’s SAT, through which companies that demonstrate rigorous standards of tax and customs compliance obtain a tax credit equivalent to 100% of the VAT (IVA) and IEPS caused by temporary imports of goods, eliminating their impact on working capital.
The scheme applies to companies that introduce goods under the following customs regimes in Mexico:
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Temporary import for processing, transformation, or repair under the IMMEX program
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Strategic Fiscalized Zone (RFE)
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Processing, transformation, or repair within a fiscalized zone
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Fiscal deposit for vehicle assembly and manufacturing
The certification is not a one-time procedure: it is a status maintained through the ongoing compliance of operational, fiscal, and customs obligations. Its validity depends on the company remaining within the parameters the authority verifies periodically.
Modalities A, AA, and AAA: Which Applies to Your Company?
Certification is granted at three progressive levels based on the company’s operating history, scale, and compliance track record. The higher the certification level, the greater the administrative facilitations and operational certainty before the SAT. The table below summarizes the key differences between modalities:
Criterion
Modality A
Modality AA
Modality AAA
Minimum operating history
No specific requirement
4 years or more
7 years or more
IMSS-registered employees (alternative)
Minimum 10 employees
+1,000 average employees
+5,500 average employees
Machinery and equipment (alternative)
Investment in Mexican territory
Above MXN $50 million
Above MXN $100 million
VAT refund denial threshold
Not applicable as a requirement
Last 6 months (max. 20% / MXN $5M)
Last 6 months (max. 20% / MXN $5M individual)
Modalities AA and AAA offer additional eligibility conditions: a company may qualify by operating history, by number of employees, or by the value of its machinery and equipment. ST STRATEGO evaluates, in each case, the most efficient route to achieving the modality most appropriate for the company’s profile.
Benefits of the Certification
The benefits of the VAT & IEPS Certification extend beyond immediate tax savings. A certified company operates with greater certainty, lower exposure to contingencies, and a stronger position before its commercial counterparts and the authority.
100% VAT & IEPS Tax Credit
Elimination of the financial impact of VAT (IVA) and IEPS on temporary imports, with direct release of working capital.
Reputational Standing
Certification is a signal of operational strength that reinforces commercial relationships and facilitates access to new strategic partners and clients.
Operational Certainty
Structured knowledge of tax obligations eliminates contingencies arising from additional payments or unexpected authority requirements.
Prevention of Penalties and Surcharges
Structured compliance reduces the risk of errors or omissions in the calculation, declaration, and payment of VAT and IEPS, and their fiscal consequences.
Strengthened Internal Controls
The standards required for certification elevate the company’s accounting and tax management, reducing the risk of adverse SAT audits.
Requirements by Modality
The application is filed before the General Administration of Foreign Trade Auditing (AGACE) of the SAT. Requirements are structured cumulatively: Modalities AA and AAA incorporate the requirements of Modality A plus those specific to each level.
Modality A | Base Requirements
- Current compliance with all tax and customs obligations.
- At least 10 employees registered with the Mexican Social Security Institute (IMSS), compliance with employee income tax (ISR) withholding and remittance, and payment of employer-employee social security contributions.
- Valid digital seal certificates and no occurrence of any of the grounds listed in Article 17-H Bis of the Federal Tax Code (CFF) during the last 12 months.
- Investment in Mexican territory.
- Suppliers not appearing on the Article 69-B fourth paragraph CFF listing.
- Inventory control system in compliance with Annex 24 of the General Foreign Trade Rules (RGCE).
- Electronic transmission of operations in compliance with Annex 30 of the RGCE.
- Annual export of at least 60% of the value imported during the period.
- Notification to the authority of any changes to corporate name, addresses, shareholding, or legal representatives.
Modality AA | Additional Requirements Beyond Modality A
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Operations under the applicable regime for at least 4 consecutive years, or an average of more than 1,000 IMSS-registered employees over the last 12 months, or machinery and equipment valued above MXN $50 million.
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No tax assessment notified by the SAT in the 12 months prior to the application filing date.
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No VAT refund denial resolution representing more than 20% of total authorized refunds, or where the denied amount exceeds MXN $5 million over the last 6 months.
Modality AAA | Additional Requirements Beyond Modality A
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Operations under the applicable regime for at least 7 consecutive years, or an average of more than 5,500 IMSS-registered employees over the last 12 months, or machinery and equipment valued above MXN $100 million.
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No tax assessment notified by the SAT in the 24 months prior to the application filing date.
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No VAT refund denial resolution representing more than 20% of total authorized refunds, or where the denied amount individually exceeds MXN $5 million over the last 6 months.
ST STRATEGO Comprehensive Service: From Authorization to Ongoing Compliance
VAT & IEPS Certification requires rigorous technical preparation in the application phase and permanent monitoring in the maintenance phase. A non-compliance in Annex 24, an omission before the IMSS, or a VAT refund denial can jeopardize the certification status and trigger a revocation proceeding. At ST STRATEGO we integrate both phases under a single service model.
Service Stage
What ST STRATEGO Does for Your Company
Eligibility and Modality Diagnostic
We assess your company’s profile | operating history, scale, compliance track record, and SAT standing | to determine the achievable modality and the most efficient path to obtain it.
File Preparation
We compile and validate the documentation required by AGACE standards, anticipating observations that could delay the favorable resolution.
Filing before SAT | AGACE
We file the application before the General Administration of Foreign Trade Auditing and provide active follow-up through to issuance of the certification resolution.
Implementation of Annexes 24 and 30
We advise on the implementation or adaptation of the inventory control system and on the electronic transmission of operations in compliance with the required certification standards. We conduct preventive compliance audits on the same.
Preventive Compliance Audits
We conduct periodic reviews to identify deviations in inventory control, IMSS compliance, SAT tax standing, and any other factor that could jeopardize the validity of the certification.
Renewal and Maintenance
We manage certification renewal within the established deadlines and update the file when changes to the company’s structure may affect certification status.
Defense Against Revocation
If the SAT initiates a revocation proceeding, we structure the technical response with the relevant arguments and evidence within the established legal deadlines.
Why ST STRATEGO
More than 20 years of experience
In tax and foreign trade matters, with a proven track record managing VAT & IEPS Certifications across all three modalities.
Team with a background in the public and private sectors
In-depth knowledge of the AGACE’s and SAT’s regulatory criteria and institutional standards.
More than 750 companies served
Across 5 cities with direct presence.
ISO 9001 certified processes
Structure, traceability, and consistency in every file and in every maintenance cycle.
Simultaneous management with IMMEX, RFE, PROSEC, and other programs or schemes
VAT & IEPS Certification is managed in coordination with the client’s other trade promotion programs to maximize benefits and simplify compliance.
Permanent post-certification monitoring
Certification maintenance is an integral part of our service, not a separate one.
Frequently Asked Questions about VAT & IEPS Certification
What is the difference between the VAT & IEPS Certification and the IMMEX program?
- They are complementary, not mutually exclusive instruments. The IMMEX program is the authorization to temporarily import inputs without payment of General Import Duty (IGI), VAT (IVA), and countervailing duties. The VAT & IEPS Certification is an additional scheme that grants a 100% tax credit on the VAT and IEPS caused by those temporary imports, further improving the company’s working capital flow. The majority of companies with an IMMEX program can and should pursue certification to maximize the regime’s benefits.
What is Annex 24 and why is it a critical requirement for certification?
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Annex 24 of the General Foreign Trade Rules establishes the minimum requirements that the inventory control system of IMMEX program companies must meet. The system must allow real-time identification of temporarily imported goods: their entry, transformation, exit, and final destination. Non-compliance with these standards is one of the most frequent grounds for certification revocation. ST STRATEGO advises on the implementation, adaptation, and validation of the system in compliance with current standards.
What happens if the SAT revokes the certification?
- Revocation implies the loss of the 100% VAT and IEPS tax credit on temporary imports, with the consequent impact on the company’s working capital. Additionally, an obligation may arise to pay the tax differences corresponding to the period in which requirements were not met. The revocation proceeding grants the holder a period to submit evidence and arguments. At ST STRATEGO we handle these proceedings from the moment of notification to maximize the chances of a favorable resolution.
Is it possible to obtain Modality AA or AAA from the outset?
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It depends on the company’s profile. If it demonstrates 4 or more years of operations under the applicable regime | or meets the alternative scale conditions for number of employees or machinery value | it can apply directly for Modality AA without having previously held Modality A. The same applies for AAA with the corresponding thresholds. ST STRATEGO assesses in the initial diagnostic which is the highest achievable modality for your company and structures the application accordingly.
How frequently must the certification be renewed?
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The certification has a defined validity period and must be renewed before expiry, presenting the same compliance standards as for the initial application. Additionally, during the validity period, the company must continuously maintain all the requirements that gave rise to the certification. ST STRATEGO manages the renewal process proactively, anticipating expiry with sufficient lead time to avoid any interruption in benefits.
Request a no-cost assessment
If your company operates under an IMMEX program or any temporary import regime and does not yet hold the VAT & IEPS Certification, there is a real possibility that you are leaving working capital unnecessarily tied up. The first step is to determine the achievable modality and quantify the financial impact of obtaining the certification.