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The first 90 days in Mexico: from foreign documents to the first monthly filings

Argentina. For full detail on Argentina, go to The Argentine Thread.

Last verified: 2026-10-26 · Status: Stable

The critical path for a foreign investor starts abroad: powers of attorney and corporate documents need an apostille, a Mexican notary and an authorized translation before anything is signed in Mexico. After the deed, the clocks run fast: Public Registry of Commerce within 15 days, taxpayer registry (RFC) within the month after signing, e.firma and tax mailbox, social security within five business days of hiring, and the foreign investment registry within 40 business days. From the first month of operations, tax payments are due by the 17th of the following month, electronic accounting by the 3rd day of the second month, and the supplier VAT report during the following month.

USD figures use MXN 18.5026 per US dollar, the noon buying rate in New York for 16 October 2026 published by the Federal Reserve Board (H.10) and shown on FRED, series DEXMXUS, the most recent official observation reachable when this page was verified. UMA based amounts use the daily UMA of MXN 117.31 in force from 1 February 2026. Conversions are for orientation only.

Key facts

Apostille Convention in force for Mexico since	1995-08-14 dateHCCH Convention of 5 October 1961, Mexico accession 1 December 1994, as of 1995-08-14 · in force
Days to present the incorporation deed to the Public Registry of Commerce before partners may sue to register it	15 daysLGSM art. 7, as of 2026-10-26 · in force
Deadline to prove the company's RFC application to the notary	1 month after signing the deed textCFF art. 27, section B, fraction VIII, as of 2026-10-26 · in force
Government fee for RFC registration of a company	0 MXNRMF 2026 Annex 2, procedure sheet 2/CFF, as of 2026-07-17 · in force
Government fee for a company's first e.firma certificate	0 MXNRMF 2026 Annex 2, procedure sheet 16/CFF, as of 2026-07-17 · in force
Fine for not enabling the tax mailbox or keeping contact details updated	3850 to 11540 MXNCFF art. 86-D, as of 2025-12-28 · in force
Day of the following month by which monthly income tax, VAT and withholdings are paid	17 day of monthLISR art. 14; LIVA art. 5o.-D; CFF art. 6o., as of 2026-10-26 · in force
Deadline for companies to upload the monthly trial balance	First 3 days of the second month after the month reported textCFF art. 28, fraction IV; RMF 2026 rule 2.8.1.6, as of 2026-07-09 · in force
Fine for not uploading electronic accounting on time	8050 to 24130 MXNCFF art. 82, fraction XXXVIII, as of 2025-12-28 · in force
Maximum business days to register workers and report hires with IMSS	5 business daysLSS art. 15, fraction I, as of 2026-10-26 · in force
Federal duty for a CNIE request where foreign investment exceeds 49 percent	10448 MXNLFD art. 72, fraction I; RMF 2026 Annex 4, as of 2025-12-28 · in force

The rule

1. Foreign documents: apostille, notary and translation. Mexico is a party to the Hague Convention abolishing the requirement of legalisation for foreign public documents (accession 1 December 1994, in force for Mexico 14 August 1995), so public documents from other member states need only an apostille instead of consular legalization. For tax registration, the SAT procedure sheet requires that a power of attorney granted abroad be apostilled or legalized, formalized before a Mexican notary and, where applicable, translated into Spanish by an authorized expert translator (perito).
Cost to do it: The apostille fee is set by the issuing country, not by Mexico. Mexican notary and expert translator fees are private and not fixed by federal law.
Example: A board resolution and a power of attorney signed by a foreign parent travel with an apostille, are formalized before a Mexican notary and translated by a perito before the notary signs the incorporation deed. / Mexican government fees for this step are USD 0; budget for the private notary and translator.Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (HCCH status table); Resolución Miscelánea Fiscal para 2026 (RMF 2026), Annex 2, DOF 28 December 2025, compiled with its first amendment DOF 17 July 2026, Convention arts. 2 to 4; RMF 2026 Annex 2, procedure sheet 2/CFF, requirement 4, 1995-08-14 official text · verified 2026-10-26

2. Sign the deed and file it in the Public Registry of Commerce. Companies other than the S.A.S. are formed before a notary or commercial notary (fedatario público), who must refuse to authorize bylaws that breach the LGSM. Registration in the Public Registry of Commerce is mandatory for every commercial company's incorporation, transformation, merger, spin off, dissolution and liquidation. If the deed is not presented for registration within 15 days of its date, any partner may sue to have it registered, and anyone who acts in the company's name before registration takes on unlimited joint liability toward third parties. Filings sent electronically with fees paid online are registered immediately and are not subject to review by the registrar.
Cost to do it: Registry fees are set by each state and notary fees are private, so neither is a single federal amount.
Example: A deed signed on 2 November 2026 should be presented to the registry by 17 November 2026; until registration, the directors who sign contracts for the company answer for them personally. / No federal fee; state registry and notary costs vary.Ley General de Sociedades Mercantiles (LGSM), last reform DOF 20 October 2023; Código de Comercio (CCom), last reform DOF 14 November 2025, LGSM arts. 5 and 7; CCom arts. 19 and 21 bis, fraction III, 2023-10-20 official text · verified 2026-10-26

3. Taxpayer registry (RFC) within the month after signing. Notaries must require the founders to prove, within the month after signing an incorporation deed, that the company's RFC registration has been requested, record the date in the protocol and report any omission to the SAT within the following month. The deed must state the RFC of each partner and shareholder. Shareholders resident abroad are not required to register if the company files the annual list of foreign shareholders; in the RFC application the SAT procedure sheet tells companies to use the generic RFC EXT990101NI1 for foreign legal entity shareholders and EXTF900101NI1 for foreign individuals.
Cost to do it: Free: the SAT procedure sheet 2/CFF lists the RFC registration of a company as having no fee. It is filed at a SAT office with a prior appointment.
Example: Deed signed 2 November 2026: proof of the RFC application is due by 2 December 2026. / USD 0 in government fees.Código Fiscal de la Federación (CFF), last reform DOF 9 April 2026; RMF 2026 Annex 2, CFF art. 27, section A, fractions II, III and V and closing paragraphs, section B, fractions I, VIII and IX; RMF 2026 rule 2.4.10, fraction I, and Annex 2, procedure sheet 2/CFF, 2021-11-12 official text · verified 2026-10-26

4. e.firma for the company and its legal representative. Companies must obtain an advanced electronic signature certificate (e.firma). The representative who applies for the company's e.firma, or who represents the company before the tax authorities under powers granted in a public deed, must also register in the RFC and hold their own e.firma. At the appointment the company presents the protocolized deed, the power of attorney, the representative's ID, proof of address, a spreadsheet of partners and shareholders with their RFCs, and a written statement naming the shareholder with effective control.
Cost to do it: Free: procedure sheet 16/CFF lists the first e.firma certificate for a company as free.
Example: The local general manager, holding a notarized general power for acts of administration, obtains their own e.firma first and then the company's on a second appointment. / USD 0 in government fees.CFF; RMF 2026 and Annex 2, CFF art. 27, section B, fraction IV; RMF 2026 rule 2.4.13; Annex 2, procedure sheet 16/CFF, 2025-12-28 official text · verified 2026-10-26

5. Enable the tax mailbox (buzón tributario). Every person registered in the RFC has a tax mailbox on the SAT website through which the SAT serves notices and resolutions and the taxpayer files requests and answers. Taxpayers must enable it and register and keep updated their contact details, and must check it within three days of receiving an electronic alert. If it is not enabled, the taxpayer is treated as opposing service and can be served by public notice.
Cost to do it: Not enabling the mailbox or keeping contact details updated is fined MXN 3,850 to MXN 11,540 (amounts as compiled DOF 28 December 2025).
Example: Fine range MXN 3,850 to MXN 11,540. / USD 208 to USD 624.CFF, Arts. 17-K, 86-C and 86-D, 2025-12-28 official text · verified 2026-10-26

6. Monthly tax payments from the first month. Companies make monthly provisional income tax payments by the 17th of the month after the month they relate to, and pay VAT for each calendar month by the 17th of the following month. Where no specific rule exists, taxes calculated by period and taxes withheld are paid by the 17th of the month after the period ends.
Cost to do it: Filing late or not at all is fined, for each obligation not declared, MXN 2,050 to MXN 25,360 (CFF art. 82, fraction I, inciso a), 2026 amounts), on top of inflation updates and surcharges on any unpaid tax.
Example: A company that starts invoicing in November 2026 files its first monthly income tax and VAT returns by 17 December 2026. / Late filing fine range USD 111 to USD 1,371 per obligation.Ley del Impuesto sobre la Renta (LISR), last reform DOF 1 April 2024; Ley del Impuesto al Valor Agregado (LIVA), last reform DOF 12 November 2021; CFF, LISR art. 14; LIVA art. 5o.-D; CFF art. 6o., fraction I, 2013-12-11 official text · verified 2026-10-26

7. Electronic accounting. Companies upload their accounting to the SAT each month: the chart of accounts with the first trial balance (and again when it changes), and the monthly trial balance no later than the first three days of the second month after the month concerned. Listed issuers and their subsidiaries file quarterly packages instead.
Cost to do it: Not uploading the accounting on time, or uploading unreadable files, is fined MXN 8,050 to MXN 24,130 (CFF art. 81, fraction XLI, and art. 82, fraction XXXVIII).
Example: The November 2026 trial balance is due by 3 January 2027; because that is a Sunday, CFF art. 12 moves the deadline to Monday 4 January 2027. / Fine range USD 435 to USD 1,304.CFF; RMF 2026, CFF art. 28, fraction IV; RMF 2026 rule 2.8.1.6, fractions I and II, inciso a), 2025-12-28 official text · verified 2026-10-26

8. Supplier VAT report (DIOT). Companies report the information on their transactions with suppliers required by the VAT law during the month after the month the information relates to, through the DIOT application on the SAT portal.
Cost to do it: No fee; late filings fall under the CFF fines for late information returns.
Example: The DIOT for November 2026 is filed during December 2026. / No fee in either currency.LIVA; RMF 2026, LIVA art. 32, fractions V and VIII; RMF 2026 rule 4.5.1, 2025-12-28 official text · verified 2026-10-26

9. Social security from the first hire. Employers must register themselves and their workers with the Mexican Social Security Institute (IMSS) and report hires, terminations and salary changes within periods of no more than five business days. Employer and employee contributions accrue monthly in arrears and are determined and paid by the 17th of the following month.
Cost to do it: Contributions are a percentage of each worker's registered salary; see the social security page for rates.
Example: A first employee hired on Monday 7 December 2026 must be registered by Monday 14 December 2026; December contributions are paid by 18 January 2027 (the 17th is a Sunday). / Registration itself has no fee.Ley del Seguro Social (LSS), last reform DOF 15 January 2026, Arts. 15, fraction I, and 39, 2026-01-15 official text · verified 2026-10-26

10. Foreign investment registry and its fee schedule. Mexican companies with foreign shareholders register in the National Foreign Investment Registry (RNIE) within 40 business days from incorporation. Where an activity needs a CNIE resolution because foreign capital will exceed 49 percent, the federal duty for studying the request is set in the Federal Duties Law, and so is the duty for authorizing a foreign company to establish itself in Mexico.
Cost to do it: CNIE request duty MXN 10,448 and foreign company authorization duty MXN 2,935 for 2026 (Annex 4 rounded amounts). The RNIE registration itself has no federal duty in LFD art. 72.
Example: Company incorporated on 2 November 2026: count 40 business days, skipping weekends and official holidays, to set the RNIE deadline. / CNIE request about USD 565; branch authorization about USD 159.Ley de Inversión Extranjera (LIE), last reform DOF 27 May 2024; Ley Federal de Derechos (LFD), last reform DOF 7 November 2025; RMF 2026 Annex 4 (updated amounts), DOF 28 December 2025, LIE art. 32; LFD art. 72, fractions I and V; Annex 4, art. 72, 2025-12-28 official text · verified 2026-10-26

11. Argentina link, high level only. Argentina is also a party to the Apostille Convention (in force for Argentina 18 February 1988), so Argentine public documents used in Mexico generally need an apostille rather than consular legalization. Investors moving people or capital between the two countries should read this page together with the Argentine guide.Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (HCCH status table), Status table, entries for Mexico and Argentina, 1988-02-18 official text · verified 2026-10-26

When	Step	Legal clock	Federal government fee	Source
Before signing	Apostille or legalize foreign powers and corporate documents; notarize and translate	None, but the notary will not sign without them	MXN 0 in Mexico	Apostille Convention; RMF 2026 Annex 2, sheet 2/CFF
Before signing	Company name authorization	2 business days	MXN 0	LIE art. 16 A
Day 0	Sign the incorporation deed	Not applicable	Not federal	LGSM art. 5
By day 15	Present the deed to the Public Registry of Commerce	15 days	State fee	LGSM art. 7; CCom art. 19
Within 1 month	RFC registration, then e.firma and tax mailbox	1 month after signing	MXN 0	CFF arts. 17-K and 27; Annex 2, sheets 2/CFF and 16/CFF
Within 40 business days	RNIE registration	40 business days	No duty in LFD art. 72	LIE art. 32
5 business days after the first hire	IMSS employer and worker registration	5 business days	MXN 0	LSS art. 15
17th of each following month	Income tax, VAT, withholdings and IMSS contributions	Monthly	Tax due	LISR art. 14; LIVA art. 5o.-D; LSS art. 39
3rd day of the second month	Electronic accounting trial balance	Monthly	MXN 0	RMF 2026 rule 2.8.1.6
During the following month	DIOT supplier VAT report	Monthly	MXN 0	RMF 2026 rule 4.5.1

Critical path for a company formed before a notary, with the legal clock for each step (all federal government fees verified for 2026; notary, registry and translator fees are private or state set).

Worked example

A foreign group forms an S.A. de C.V. Its board resolution and powers carry an apostille and are translated before signing (Apostille Convention; Annex 2, sheet 2/CFF).
Deed signed Monday 2 November 2026. The notary files with the Public Registry of Commerce by 17 November (LGSM art. 7) and the company proves its RFC application by 2 December 2026 (CFF art. 27, section B, fraction VIII), using the generic RFC EXT990101NI1 for the foreign parent.
The legal representative obtains their own e.firma, then the company's, and enables the tax mailbox; all three are free (Annex 2, sheets 2/CFF and 16/CFF; CFF art. 17-K).
The first sale is invoiced in November 2026. The November income tax and VAT returns are due 17 December 2026, the November DIOT during December, and the November trial balance by Monday 4 January 2027.
Government fees to this point: MXN 0 (USD 0). The main cash costs are the notary, the state registry, translators and advisers, which are private or state set.

Step by step

1. Abroad: collect board resolutions, powers of attorney and certificates of good standing; obtain apostilles; plan the perito translation in Mexico.
2. In Mexico: obtain the free name authorization (2 business days) and agree the bylaws and the foreigners clause with the notary.
3. Sign the deed; make sure the notary has each shareholder's RFC (or the generic foreign RFC) and files with the registry within 15 days.
4. Within the month after signing: RFC registration, then the representative's and the company's e.firma, then enable the tax mailbox.
5. Within 40 business days: register with the RNIE.
6. Before the first hire: open the IMSS employer registration and register each worker within five business days.
7. From the first month of activity: calendar the 17th (taxes, withholdings, IMSS), the 3rd of the second month (electronic accounting) and the DIOT.

Common traps

Signing contracts before registration. Anyone acting for the company before the deed is registered answers personally and jointly to third parties (LGSM art. 7).
Unapostilled or untranslated powers. The SAT will not accept a foreign power that is not apostilled or legalized, formalized before a Mexican notary and translated where needed (Annex 2, sheet 2/CFF).
Ignoring the tax mailbox. If it is not enabled, the SAT can serve the company by public notice and deadlines run without the company knowing (CFF art. 17-K).
Assuming nothing is due before revenue. Monthly returns and electronic accounting run from the first month the company has obligations, even if it reports zero.
Weekend and holiday deadlines. A tax deadline that falls on a non business day moves to the next business day, and so does a payment at an authorized bank due on a Friday (CFF art. 12). Labor and corporate deadlines follow their own laws, so do not assume the same rollover.

Sources

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