Regulatory updates - Mexico

On October 1, 2026, Mexico's Servicio de Administración Tributaria (SAT) updated the catalogs for CFDI version 4.0, available on its Anexo 20 page. The amendment concerns catalog content only. The XSD schemas were not modified, so the structure of the CFDI is unchanged.

Two catalogs were amended. The c_NumPedimentoAduana catalog defines the valid combinations of customs office, broker patent and fiscal year for pedimento numbers. It received 12 new records for fiscal year 2026, each with a maximum quantity of 999999. These correspond to customs offices 24, 28, 37, 43, 47, 51 and 85. The c_PatenteAduanal catalog received two new patents: 2045, dated September 10, 2026, and 2058, dated September 7, 2026.

All amendments apply from October 2, 2026.

The CFDI is validated against the current catalogs, so a system that still holds an earlier version may reject invoices referencing the new combinations.

Furthermore, taxpayers conducting foreign trade operations should load the updated catalogs into their ERP or invoicing solution and confirm that their authorized certification provider (PAC) has done the same. They should then test at least one invoice using a new combination before issuing live documents.

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.