VAT returns in Mexico are generally filed on a monthly basis.
For individual taxpayers registered under the Fiscal Incorporation Regime ('Régimen de Incorporación Fiscal', or RIF), the VAT period is bi-monthly.
Individuals who lease properties as residential homes and receive revenues not exceeding MXN $33,005 can submit quarterly VAT returns.
In each case, the deadline for submitting a return and paying the VAT due is 17 days after the end of the tax period. For example, the deadline for the monthly return for October 2024 is 17
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Web page updated on 17 Mar 2025 16:59