VAT and IEPS Certification in Mexico: Unlocking Benefits Through Strategic Compliance.

In the context of Mexican foreign trade, VAT and IEPS certification is a fundamental tool for enhancing the competitiveness of companies that import goods under temporary importation schemes, particularly those operating under the IMMEX program. This certification, regulated by the Mexican Tax Administration Service (SAT), allows companies to import goods without immediately paying the Value Added Tax (VAT) or the Special Tax on Production and Services (IEPS), as long as they meet strict fiscal, customs, and operational traceability requirements.

The purpose of this certification is to promote export-driven economic activity, ensure proper return or transformation of imported goods, and encourage transparent and voluntary compliance with tax obligations. Through a classification system with three levels (A, AA, and AAA), certified companies gain access to differentiated tax and customs benefits, which may include extended return periods, automatic VAT refunds, and fewer audits or verification visits.

This certification is particularly relevant in sectors such as automotive, automotive parts, electronics, aerospace, textiles and assembly companies sector where efficient supply chain management and tax burden optimization are key to maintaining global competitiveness. However, obtaining and retaining certification requires rigorous fiscal discipline, electronic inventory control systems (such as Anexo 24), and consistent regulatory compliance, as any breach can lead to cancellation of the certification.

In this regard, VAT and IEPS certification is not merely a fiscal incentive, but also a commitment to legality, traceability, and operational efficiency, positioning certified companies as essential players in Mexico’s customs and manufacturing ecosystem.

Some of the obligations that companies with VAT and IEPS certification must comply with are as follows:

Companies that are VAT and IEPS certified are subject to ongoing and rigorous audits by Mexico’s Tax Administration Service (SAT). Given that these companies benefit from significant tax advantages, such as VAT exemption on temporary imports or accelerated VAT refunds, the SAT applies a system of continuous monitoring and risk-based auditing, both through document review and electronic control.

These audits are not occasional. The SAT conducts them via electronic reviews, on-site inspections, and automated data cross-checks involving invoices (CFDI), customs entries (pedimentos), inventory systems (Anexo 24), and VAT control reports (Anexo 30).

Since any inconsistency or noncompliance can lead to the immediate cancellation of the certification, the company may lose its tax benefits and become subject to significant tax assessments, penalties, and surcharges.

For this reason, VAT and IEPS certification is not merely an operational advantage, but a commitment to comprehensive compliance, traceability, and fiscal control, which must be treated as a strategic priority within the organization.