Step-by-Step Guides for Tax Compliance
Access practical guides covering essential topics in electronic invoicing and basic tax obligations for micro-businesses and independent workers in Mexico. No registration required.
Foundational Guides for New Taxpayers
If you recently registered with SAT and feel overwhelmed, start here. These guides cover the absolute basics you need to understand.
Your First CFDI
Step-by-step walkthrough of issuing your first electronic invoice, from understanding required fields to actual submission through authorized providers.
- Understanding CFDI components and structure
- Selecting and setting up an authorized PAC provider
- Completing required invoice fields correctly
- Common errors and how to avoid them
- Verifying and delivering your issued CFDI
Understanding Your Tax Regime
Overview of fiscal regimes available to small taxpayers, focusing on simplified options and their specific requirements and obligations.
- Régimen Simplificado de Confianza overview
- Traditional regime comparison
- Eligibility criteria for each regime
- Monthly and annual obligations by regime
- When to consider changing regimes
Setting Up Your Record System
Practical methods for organizing business income and expense records to meet SAT requirements without complex accounting software.
- Minimum documentation requirements
- Simple spreadsheet organization methods
- Digital vs physical record considerations
- Categorizing expenses for deductions
- Retention periods and storage
Monthly Declaration Basics
Navigating the SAT platform to complete your monthly provisional declaration, with explanations of common fields and requirements.
- Accessing your SAT portal account
- Locating the correct declaration form
- Understanding income and deduction fields
- Calculating provisional payments
- Submitting and confirming your declaration
Expanding Your Understanding
Once you grasp the basics, these guides address more specific situations and ongoing compliance requirements.
Deductible Expenses Guide
Understanding which business expenses qualify for deductions, proper documentation requirements, and common mistakes to avoid.
- Categories of deductible expenses
- Required documentation for each category
- Personal vs business expense separation
- Proportional deductions for mixed-use items
- Non-deductible expenses to recognize
Annual Declaration Process
Comprehensive walkthrough of the annual tax declaration, including preparation steps, required information, and submission procedures.
- Gathering necessary documents and records
- Understanding pre-filled information
- Adding deductions and credits
- Reviewing calculations before submission
- Payment options if tax is owed
CFDI for Different Operations
How to issue CFDIs for various business scenarios including services, product sales, advance payments, and credit notes.
- Service invoices vs product sales
- Handling advance payments correctly
- Issuing credit notes and cancellations
- Payment complement procedures
- Foreign client considerations
Compliance Calendar
Overview of ongoing taxpayer obligations throughout the fiscal year, including monthly, quarterly, and annual requirements with deadlines.
- Monthly declaration deadlines
- Annual declaration timing
- Information return requirements
- Update obligations for business changes
- Setting reminders and staying current
How to Use These Guides
Start With Your Current Need
These guides are designed to be used as needed rather than read sequentially. If you need to issue your first invoice today, start with Guide 01. If you are preparing for your annual declaration, jump to Guide 06. Each guide stands alone while referencing related topics.
Educational Information Only
All guides provide general educational information about procedures and requirements. They do not constitute personalized tax advice for your specific situation. Tax circumstances vary significantly based on business structure, income sources, and individual factors.
When to Seek Professional Help
These guides help you understand basic concepts and procedures. However, certain situations require professional judgment from a licensed contador público:
- Complex business structures or multiple income sources
- Significant asset purchases or sales
- International transactions or clients
- Audits or inquiries from tax authorities
- Any situation where you are uncertain about compliance
Content Currency
Tax regulations change. While we update guides to reflect current requirements, there may be brief periods where recent changes have not yet been incorporated. When in doubt, verify procedures against official SAT documentation or consult a professional.
No Guarantee of Compliance
Using these guides does not guarantee tax compliance or any particular outcome with authorities. Ultimate responsibility for compliance rests with the taxpayer. These materials help you understand requirements—they do not replace professional services when needed.
Need More Comprehensive Learning?
Our structured programs provide deeper coverage with additional examples, exercises, and ongoing updates. Contact us to learn about program access.