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Company certification in Mexico: the VAT and IEPS certification, the Authorized Economic Operator (OEA) and what they cost and give

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

The SAT runs one company certification scheme (Esquema de Certificación de Empresas) with several modalities: VAT and IEPS (ratings A, AA and AAA), which lets IMMEX and similar companies pay import VAT and excise with a 100 percent tax credit instead of cash, and Comercializadora e Importadora, Authorized Economic Operator (OEA) and Certified Trade Partner, which give clearance and penalty reduction benefits. Applicants must be Mexican companies current on taxes and social security, not on SAT blacklists, with all premises registered and, for VAT and IEPS, at least ten IMSS registered workers and investment in Mexico; OEA applicants need two years of foreign trade operations and must meet minimum security standards. The VAT and IEPS registration lasts one year and the OEA and similar modalities two years; each registration pays an annual duty of MXN 40,267 in 2026, and a company whose certification is cancelled cannot reapply for five years.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Mexican customs converts foreign currency values at the rate set under the customs rules, which differs slightly. Conversions are for orientation only.

Key facts

VAT credit for certified companies on temporary imports	100 % of import VATLIVA art. 28-A, as of 2026-10-26 · in force
Term of the VAT and IEPS certification	1 yearsLIVA art. 28-A; RGCE 2026 rule 7.1.6, as of 2026-10-26 · in force
Term of the OEA, Comercializadora e Importadora and Certified Trade Partner registrations	2 yearsRGCE 2026 rule 7.1.6, as of 2026-10-26 · in force
Annual duty for registration in the registry of certified companies (2026)	40267 MXNLFD art. 40, inciso m; RMF 2026 Annex 4, as of 2026-10-26 · in force
Minimum IMSS registered workers for the VAT and IEPS modality	10 workersRGCE 2026 rule 7.1.2, section II, as of 2026-10-26 · in force
Years of prior foreign trade operations for the OEA modality	2 yearsRGCE 2026 rule 7.1.4, section II, as of 2026-10-26 · in force
Bar on new registration after a cancellation	5 yearsLey Aduanera art. 100-A, as of 2026-10-26 · in force

The rule

1. Legal basis of the registry of certified companies. The SAT may register companies in the registry of certified companies, including as authorized economic operators, if they are incorporated under Mexican law, are current on tax obligations, show the level of customs compliance set by SAT rules, designate authorized carriers, have no partner convicted of a crime carrying a prison sentence, have no administrative sanctions for imports or exports, and meet the minimum security standards set by rules. Logistics service providers may also register. Renewal must be resolved within 180 calendar days, after which silence counts as approval, and no new registration or renewal is allowed within five years of a cancellation.Ley Aduanera, DOF 15 December 1995 (last reform DOF 19 November 2025), Art. 100-A, 1995-12-15 official text · verified 2026-10-26

2. Benefits of certification under the Ley Aduanera. Certified companies may clear goods at any customs office (except goods subject to environmental, national security, public health or plant and animal health measures), use home clearance for exports, treat as waste materials rejected by quality control or obsolete through technological change, obtain reductions of fines and comply with clearance obligations spontaneously or during an audit as SAT rules allow, and use other facilitation measures set by rule.Ley Aduanera, DOF 15 December 1995, Art. 100-B, 1995-12-15 official text · verified 2026-10-26

3. VAT and IEPS certification and the 100 percent credit. Companies that bring goods into temporary import for processing under maquila or export programs, into bonded warehouses for vehicle assembly, into processing in bonded facilities or into strategic bonded zones may apply a tax credit equal to 100 percent of the import VAT, creditable against the VAT due on that import, if they are certified by the SAT. The certification lasts one year and may be renewed in the 30 days before it expires. The VAT covered by the credit is not otherwise creditable and the credit is not taxable income. Without certification, the VAT may be left unpaid only if guaranteed by a bond.Ley del Impuesto al Valor Agregado, DOF 29 December 1978 (last reform DOF 12 November 2021), Art. 28-A, 2021-11-12 official text · verified 2026-10-26

4. Who qualifies. All modalities require, among others, Mexican incorporation, tax and customs compliance with a public positive compliance opinion, IMSS registered staff with social security and payroll withholding paid, not being on the SAT lists under CFF arts. 69, 69-B or 69-B Bis, valid digital seal certificates, all premises registered with the SAT, a valid buzón tributario contact, not being suspended in the importers or sector registers, and access for SAT inspections (rule 7.1.1). The VAT and IEPS modality adds at least ten IMSS registered workers with all contributions paid, proof of investment in Mexico, compliance with Annex 30 obligations if previously certified, suppliers not on the simulated invoice lists and, for IMMEX companies, an active program and the infrastructure to operate it (rule 7.1.2). The Comercializadora e Importadora and OEA modalities add at least two years of foreign trade operations (with exceptions for group companies, mergers and companies that operated under a shelter IMMEX), designated authorized carriers and the minimum security standards in format E3 or E8 for each facility (rule 7.1.4).Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025 (compilation with First Resolution of Amendments, DOF 14 May 2026), RGCE rules 7.1.1, 7.1.2 and 7.1.4, 2025-12-27 official text · verified 2026-10-26

5. Terms, timing and renewal. The registration is granted for one year, except the Comercializadora e Importadora, Authorized Economic Operator and Certified Trade Partner modalities, which last two years; it may be renewed for an equal period through the Ventanilla Digital. For the VAT and IEPS modality and some others, a request not resolved within 60 days is deemed denied; for the OEA importer or exporter category and several others, a request not resolved within 120 days is deemed granted. A company with rating A in the VAT and IEPS modality may renew into AA or AAA if it shows it meets their requirements. Renewal requires payment of the LFD art. 40, inciso m duty and, for VAT and IEPS, no overdue balances under the credit.Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025; Second Resolution of Amendments, DOF 22 September 2026, RGCE rules 7.1.6 and 7.2.3, 2025-12-27 official text · verified 2026-10-26 · changed: The Second Resolution of Amendments (DOF 22 September 2026) amended rules 7.1.4, 7.1.5 and 7.2.1, among them the duty of OEA companies to report to the SAT that security observations from post registration inspections have been cured.

6. Annual duty. The registration in the registry of certified companies pays a duty that is due annually and again on each renewal: MXN 40,267.06 in 2026 (MXN 40,267 rounded).
Cost to do it: MXN 40,267 per year in 2026, plus internal compliance costs (security profile, inventory system, Annex 30 controls).
Example: Holding both the VAT and IEPS and the OEA registrations means paying the duty for each registration that is granted or renewed. / About USD 2,176 per year for each registration.Ley Federal de Derechos, DOF 31 December 1981 (last reform DOF 7 November 2025); RMF 2026 Annex 4, DOF 28 December 2025, LFD art. 40, inciso m, and last paragraphs, 2025-12-28 official text · verified 2026-10-26

Modality	Main benefit	Term	Key extra requirement	Duty 2026
VAT and IEPS (A, AA, AAA)	100 percent credit for import VAT and IEPS on temporary and similar regimes	1 year	10 IMSS workers, investment in Mexico, IMMEX infrastructure where relevant	MXN 40,267 (USD 2,176)
Comercializadora e Importadora	Clearance facilitation (art. 100-B)	2 years	Two years of operations, security standards	MXN 40,267 (USD 2,176)
Authorized Economic Operator	Clearance at any customs office, fine reductions, home clearance for exports	2 years	Two years of operations, carriers designated, security profile E3 or E8	MXN 40,267 (USD 2,176)

Certification modalities at a glance, verified 26 October 2026 against Ley Aduanera arts. 100-A and 100-B, LIVA art. 28-A, LFD art. 40 and RGCE 2026 rules 7.1.1 to 7.1.6. USD at MXN 18.5026.

Worked example

An electronics IMMEX company in Tijuana imports MXN 30,000,000 of components a month. Without certification or bond it would advance 16 percent import VAT, MXN 4,800,000 (about USD 259,423) a month, and recover it only through its VAT returns.
With the VAT and IEPS certification it applies the 100 percent credit (LIVA art. 28-A) and pays the MXN 40,267 annual duty (LFD art. 40, inciso m), freeing that working capital.
Once it has two years of operations it adds the OEA modality to clear at any customs office and access fine reductions (Ley Aduanera art. 100-B), subject to the security profile in format E3 for each plant (RGCE rule 7.1.4).

Step by step

1. Clean up the basics: positive SAT compliance opinion made public, IMSS and payroll withholding current, digital seal certificates valid, every premise registered, buzón tributario contact set.
2. Check suppliers against the SAT art. 69-B and 49 Bis lists; for VAT and IEPS this is a requirement (rule 7.1.2, section V).
3. File procedure sheet 61/LA through the Ventanilla Digital with the modality and rating sought; pay the LFD art. 40, inciso m duty.
4. Prepare for the SAT initial inspection visit (rule 7.1.1, section IX) and, for OEA, the security standards of format E3 or E8.
5. Track the renewal date; for VAT and IEPS file within the 30 days before expiry (LIVA art. 28-A) with no overdue balances in the Annex 30 account.

Common traps

Missing the 30 day renewal window. LIVA art. 28-A allows renewal only within the 30 days before the one year term ends.
Silence means no for VAT and IEPS. A VAT and IEPS request not resolved in 60 days is deemed denied, so plan cash for VAT until approval arrives (rule 7.1.6).
Supplier risk. A supplier later placed on the SAT simulated invoice list can block the VAT and IEPS modality (rule 7.1.2, section V).
Cancellation has a long tail. After a cancellation the company cannot obtain a new registration for five years (Ley Aduanera art. 100-A).
Losing the register. Certified companies that stop meeting rule 7.2.1 obligations can also be suspended from the importers register (RGCE rule 1.3.3, section XV).

Sources

Related: Mexico country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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