Mexico Taxes for Marketplace Sellers: What You Pay, How It Is Reduced, and Who Does the Work

The three elements

Why the bank is what holds everything up

Without an account in the Mexican company’s name, the sales money lands somewhere else. Revenue cannot be attributed to the entity, bank reconciliation does not exist, and the return stops being a close and becomes a reconstruction.

What if you already started selling

It gets regularised. The period is rebuilt from the marketplace reports, the applicable supplementary returns are filed, and the surcharge cost is absorbed. It is recoverable, but it is expensive, slow, and it consumes team attention that could be going into growth.

The one-line instruction

Structure first, first sale second. Never the other way around.

The boundary, stated explicitly

What Tally does do

Tally

• Prepares the company’s complete KYC/KYB file.
• Accompanies the process and resolves the bank’s documentary questions.
• Can refer a contact at an institution when the seller asks.
• Registers the account in the books once it is open.

Why knowing this early matters

It is the stage that delays launch the most, and the only one on the path that depends primarily on the seller. A seller who treats it as "something Tally will handle for me" loses weeks before realising nobody is pushing it.

The two jobs your money needs

Where it breaks

International collection platforms handle marketplace collection very well. But collecting and paying are not the same capability.

The practical rule

Keep at least one account that allows paying contributions to the SAT. It can coexist perfectly with the payment platform you use to collect from the marketplace: they are not mutually exclusive, they are two different jobs.

The policy

The tax risk

The income is attributed to an individual, not to the company. The documentary chain breaks: the company issues the CFDI, but someone else receives the money. To the SAT that is not an administrative detail, it is a mismatch between who invoices and who collects.

The personal risk

Whoever lent their tax ID and identification to open the account is personally exposed to the tax obligations and to any review of those movements. It is usually an employee or an acquaintance who did not weigh what they were signing.

Where this shows up most

Mercado Pago is where this appears most often: opening an account there typically requires an individual’s RFC and identification, and it is easy for a seller to open one under a local team member’s name to move fast. It works very well for collecting, but it cannot support the company’s accounting when the holder is a person.

The alternative

A corporate account in the company’s name. It is slower to open and it is the only one that supports defensible accounting. The speed gained by the shortcut is paid back later, with interest.

When the obligation starts

With the RFC registration. It does not wait for the first sale, it does not wait for the bank account, and it does not wait for inventory to arrive.

What a zero filing is

The monthly filing with the SAT with no revenue and no expenses to declare. It keeps the company current and prevents omissions from accumulating during the ramp-up period, which can last months.

What it does NOT mean

When it ends

With the first sale or the first documented expense. That is when the full monthly cycle starts.

What it costs

During the zero-filing period the membership is reduced to minimum fiscal management. The seller does not pay for a service not yet consumed.

Why the heads-up

It lets the cycle be prepared before there are any figures to declare: confirming access to the marketplace reports, validating that the structure is complete, and catching any gap while it can still be fixed at no cost.

What to tell us

Seller

• Estimated date of the first sale.
• Which marketplace or marketplaces you will sell on.
• Whether there will be imported inventory and under which scheme.
• Which bank accounts will receive the deposits.

If you do not tell us

The team detects the activity at period close and regularises it. That works, but it means rebuilding instead of closing, and sometimes a supplementary return. The heads-up is free; the reconstruction is not.

What changes

Each marketplace acts as a withholding agent independently, issues its own certificate, and publishes its reports in its own format and calendar. There is no consolidated view: there are as many sources as active channels.

What is needed per channel

Seller

• Monthly sales report for the channel.
• Withholding certificate for the channel.
• Detail of commissions and fees charged by the channel.

Effect on reconciliation

Each channel deposits separately, with its own netting. Reconciliation stops being one and becomes one per channel, all matched against the same bank accounts. That is why the number of active channels changes the service level.

Sequencing recommendation

Stabilise one channel before opening the second. A seller with one orderly channel closed on time scales without friction; one with three channels and partial documentation multiplies the mess by three.

What it is

A Mexican company selling on Amazon Mexico is subject to two federal taxes:

How it is actually calculated

You do not pay 16% of everything sold, nor 30% of everything earned. You pay the difference:

• VAT payable = VAT charged on sales − VAT paid on expenses and imports − VAT already withheld by Amazon.
• Income tax payable = (cumulative revenue − cumulative deductions) × 30% − income tax withheld by Amazon − advances already paid this year.

Everything being subtracted in those formulas is where the tax team’s work lives.

Why it matters

A seller who does not document expenses and imports pays tax on gross revenue, not on profit. That is the difference between paying 30% of your margin and 30% of your turnover.

How it works

Amazon Mexico acts as a withholding agent. On the seller’s sales it withholds:

The document that proves it

Each month Amazon publishes the Withholding Certificate in Seller Central (Reports → Tax Document Library), typically around 5 days after month end. That document is what Amazon has already reported to the SAT.

What we need from the seller

Seller Access to Seller Central, or the PDF of the month’s Withholding Certificate. It is the single genuinely critical input of the cycle: without it, no filing can be made with certainty.

Where those rates come from

The 8% VAT is the 50% withholding of transferred tax ordered by Article 18-J of the VAT Law when the seller provides its RFC: half the 16% standard rate. The 2.5% income tax comes from Article 25, section VI of the 2026 Federal Revenue Law, and is calculated on gross income, with no deductions.

Without your RFC, the withholding jumps

That same Article 25, section VI establishes that a seller who does not provide its RFC to the platform does not pay 2.5% income tax: it pays 20%. And VAT withholding rises from 8% to 16%.

Monthly verification

The tax team verifies the rates every month against the Withholding Certificate, so any regulatory change or shift in Amazon's criteria is caught in the cycle it happens, not at year end.

The two scenarios

The 50% VAT withholding applies to a seller with an RFC that receives its money in Mexico. There are two cases where the platform must withhold 100% of the VAT:

Why this matters before you sell, not after

It is not a fine or a penalty: it is VAT paid in advance and recovered in the return. In the meantime it is cash that is not in your account. On an operation invoicing 2 million pesos a month, the gap between withholding 8% and withholding 16% is 160,000 pesos a month locked in a credit balance.

Legal basis

Article 18-J of the VAT Law, as amended effective 1 January 2026.

The equation

Why it is an accounting problem

The CFDI is issued for the gross amount: that is what the consumer paid. But only the net reaches the bank. If bookkeeping records only the bank deposit, revenue is understated, output VAT does not reconcile, and the SAT detects the gap against what Amazon reported.

How the team solves it

Tally Records the invoice at gross, unapplies the automatic collection, and books each deduction as its counterpart: commissions and FBA fees as deductible expense (with creditable VAT where applicable), and withholdings into a withholdings receivable account, which is tax credit in your favour.

The cycle calendar

1. Days 1–5Amazon publishes last month’s reports. Tally sends the document request to the seller.
2. Days 5–10Window for receiving and validating information. Day 10 is the delivery date.
3. Day 16Tax calculation, match against the Withholding Certificate, and quality control.
4. Day 17Legal deadline with the SAT. Return filed and, where applicable, payment reference settled.
5. +24 hoursExecutive report and financial statements to the seller, in English.

Other dates in the year

The extra days almost nobody uses well

The legal deadline is the 17th of the following month. Article 5.1 of the Decree compiling various tax benefits, published 26 December 2013 and still in force, grants up to five additional business days based on the sixth digit of the RFC. It applies to companies, it is automatic and it is not requested.

The team still closes on the 17th. Those days exist to absorb something unexpected, not to plan on top of: a seller who treats them as the calendar has no margin left the month something goes wrong.

If information arrives late

If no documentation exists by day 10, a zero return is filed to meet the form, and corrected later with a supplementary return. That correction generates surcharges and, depending on the case, penalties.

Responsibility map

What does not change

Tally does not replace the SAT or the customs broker: official documents are issued by the authorities. What Tally does is prepare, schedule, follow up and run the recurring work so that none of those steps stalls.

Asset ownership

The company, the bank account and the marketplace accounts are held in the seller’s name. Tally operates; the seller owns.

What happens

A Mexican company is incorporated, typically an S. de R.L. de C.V. or S.A. de C.V., with the shareholder structure the seller defines. Notaries and authorities issue the official documents; Tally prepares the file, schedules and follows up.

Step by step

1. 1 · Registration and paymentThe seller registers on Tally’s platform.
2. 2 · Company dataCompany name, shareholders, shares per shareholder, shareholder invitations.
3. 3 · Statutory examiner (if applicable)S.A. and SAPI structures require a Mexican comisario. Tally provides one under the representation scheme.
4. 4 · Document uploadIdentity verification for each shareholder and file upload. Required documents vary with each shareholder’s marital status.
5. 5 · Name requestCorporate name authorisation is requested in parallel.
6. 6 · Validation and renderControlling beneficiary declaration and mandate agreement are generated.
7. 7 · Deed signatureShareholders sign the incorporation deed.
8. 8 · RFC process beginsStage 3 opens.

What we need from the seller

Seller Official ID for each shareholder, proof of address, documents according to marital status, and the definition of the shareholding structure. Identity verification is done online.

Timing

21 days is Tally’s standard, with no need for the client to set foot in a notary office. The traditional notary route takes 2 to 4 months and requires physical presence.

What is decided

First, whether the seller needs a traditional bank (Banorte, BBVA) or a payments wallet (Payoneer), based on fiscal and operational needs. The decision is different for a seller importing under its own registry than for one only receiving Amazon deposits.

What Tally runs

Tally Prepares the KYC/KYB file, schedules with the bank, accompanies the opening and resolves blockers. Bank rejections for incomplete files are the number one cause of delay at this stage.

Typical account setup

What you obtain

• Active RFC: the company’s tax ID.
• e.firma: digital certificate to file returns and sign procedures.
• Tax Status Certificate: the document evidencing regime, address and active obligations.

Why configuration matters

The obligations registered against the RFC define which returns the company must file every month. Registering the wrong business activities creates obligations that do not apply, or worse, omits one that does and that the SAT will claim later.

What we need from the seller

Seller Signed incorporation deed, notarial power of attorney for the legal representative, proof of tax address and the representative’s ID. Tally provides the tax domicile when the seller has no physical presence in Mexico.

The three questions first

1. Can the product be imported into Mexico? Some are restricted or require a sector registry.
2. What permits does it need? Labelling NOM, safety certifications, health permits.
3. Is it profitable? The duty depends on the tariff code, and that classification changes the margin equation entirely.

The two import schemes

What Tally runs

Tally Classifies the product and assigns the tariff code; obtains the Importers Registry and sector registry where applicable; sources and links the customs broker; handles the encargo conferido mandate; designs Spanish NOM labelling; and supervises physical inspection in real time if the customs traffic light turns red.

Risk of skipping this stage

When it applies

To every product with human contact: food, beverages, supplements, cosmetics, medical devices and pharmaceuticals. COFEPRIS regulates health risk; SENASICA regulates agri-food safety.

The process

1. 1 · Viability reportTally’s chemistry team reviews the formula ingredient by ingredient and determines whether the product is sellable in Mexico or needs reformulation.
2. 2 · Operating noticeThe company is registered as a handler of health products. Fast and mandatory.
3. 3 · Regulatory labellingOversticker design with mandatory warnings and data (NOM-141 for cosmetics, among others).
4. 4 · Import health permitRequested per batch and must be valid when the goods reach customs.
5. 5 · Advertising noticeEnables campaigns, influencers and advertising legally.

Timelines and their tax impact

The saving you never see

The greatest value of the viability report is not the filing: it is discovering in week 1 that an ingredient is banned in Mexico, instead of discovering it in month 18 with the registration rejected and production already paid for.

What the recurring service includes

• Full monthly accounting close.
• CFDI issuance and bank reconciliation.
• Tax calculation and filing with the SAT.
• Legal representation in Mexico.
• Tax domicile.
• Monthly financial statements in English.

The cycle that repeats

Every time the seller sells more, needs more inventory or launches a new product, the import → tax → accounting → banking cycle runs again. Tally is not a one-shot filing: it is the operating system that keeps that cycle from breaking.

Outside the standard model

The Marketplaces model is designed for one sales channel and a standardised operation. Payroll, multiple Amazon accounts, advanced tax consulting and special SAT procedures are quoted separately or move to a different plan.

What it is

Amazon withholds 8% VAT on your sales and remits it to the SAT in your name. That amount is already your tax payment, not a lost fee.

How the team executes it

Tally Books it into a withholdings receivable account during reconciliation, cross-checks it against the Withholding Certificate, and applies it as a credit in the monthly return. The filed return shows output VAT, creditable VAT and withheld VAT separately.

What we need from you

Seller The month’s Withholding Certificate and Amazon Monthly Summary. Nothing else.

What happens if it is skipped

What it is

Importing under the IOR scheme means import VAT is paid on the pedimento over the customs value. That VAT is 100% creditable against the VAT you charge on sales.

The cash effect

In heavy shipment months, import VAT typically exceeds VAT payable. The result is a favourable balance carried forward and applied to following months.

What we need from you

Seller The pedimento as soon as the customs broker issues it, not at quarter end. The month it is credited is the month it is paid.

Why the scheme matters

Under the consolidated T1 scheme, import VAT is not registered in your company’s name and is therefore not creditable by you. That is the fiscal reason, not the logistical one, to migrate to IOR as soon as volume allows.

The rule

What it costs in money

If cost of goods sold is not deductible, that amount is added to taxable profit and pays income tax at 30%. For a seller with a 40% gross margin, not deducting cost multiplies the year’s income tax by 2.5.

How the team prevents it

Tally The monthly request email explicitly asks whether new inventory was received and requests pedimentos or purchase invoices. If the month’s close detects unsupported cost, it appears flagged as non-deductible cost in the client report, with the exact amount and the missing document named.

What we need from you

Seller The pedimento for every import, or a Mexican invoice with XML for every local purchase. No exceptions, and in the month it occurs.

Alternative: buying from a Mexican trading company

If your own import scheme is not ready yet, there is a valid route: a Mexican trading company imports the product and resells it to you already nationalised, issuing you a Mexican invoice with XML in your company’s name. That cost is deductible and its VAT creditable exactly as an own import would be, and the payment is traceable in your bank statement.

How it works

The income tax advance is calculated on cumulative taxable profit for the year. From the tax due you subtract: (a) the income tax Amazon has already withheld cumulatively, and (b) advances paid in prior months. Only the difference is paid.

The formula the team runs

Why it is cumulative, not monthly

The cumulative calculation automatically offsets good months against bad ones. A loss month reduces the base for every remaining month of the year. Calculating month by month in isolation, a common error among accountants not specialised in marketplaces, creates overpayments recoverable only at the annual return.

What is deductible and creditable

• Amazon Mexico commissions and FBA fees invoiced in Mexico.
• Storage, handling, drayage and domestic transport.
• Customs broker fees.
• Accounting, legal and representation services.
• Advertising and marketplace services invoiced in Mexico.
• Customs and bonded warehouse charges.

Each one reduces the income tax base and contributes creditable VAT.

The non-negotiable requirement

How the team executes it

Tally Downloads and validates the XMLs from the SAT portal, cross-checks them against bank movements in reconciliation, and includes them in the monthly DIOT. Expenses without an XML are reported to the seller by name and amount so they can be claimed from the supplier.

What we need from you

Seller That every Mexican supplier invoices your company’s RFC and delivers the XML. It is a one-time instruction to your suppliers, with an effect every single month.

When a favourable balance appears

When the VAT you paid, imports plus expenses, exceeds what you charged. It is normal in shipment months, at launch, and during regulatory waiting periods.

How it is credited, month after month

Crediting is automatic and requires no additional procedure with the SAT: it appears in the same monthly return the team already files.

How the team manages it

Tally The favourable balance is recorded, carried into the following month’s return, and reported every month in the executive summary, so the seller knows exactly how much tax credit has accumulated. The traceability of every pedimento and CFDI behind that balance is documented in the monthly close.

Out of scope: refund claims with the SAT

Upfront caveat

Mexican subsidiary vs branch

The chosen structure determines the tax treatment of flows to the parent and exposure to permanent establishment in the home country. For marketplace sellers, a Mexican subsidiary with its own entity is the standard route because it can be the importer, hold the marketplace accounts, and be the subject of tax credits.

IMMEX regime

Applies to manufacturing or maquila operations for export, deferring contributions on temporary imports. It is relevant for those transforming or assembling in Mexico, not for those importing finished product for local sale. Assessed only if the seller’s model justifies it.

Export and 0% rate

If goods are exported from Mexico to other markets in the region, that sale carries a 0% VAT rate, VAT paid remains creditable while no VAT is charged on the sale. It creates a structural favourable balance and changes the cash profile of the business.

Intercompany transactions

If the parent sells inventory to the Mexican entity, that is a related-party transaction and transfer pricing obligations apply: arm’s length value and documentary support. It is also the most sensitive planning lever and the one the SAT scrutinises most.

Double taxation treaties

Mexico has a treaty network that can reduce withholding on certain payments abroad, royalties, interest, services. Applying it requires evidencing tax residence and meeting formal requirements. Reviewed when such flows exist.

What Tally does

Tally Sends the seller contact an email with a standardised subject line and the month’s document list, including where to download each one in Seller Central. Customer Success is always copied so they hold the cycle context.

What is requested

• Amazon Monthly Summary for the month.
• The month’s Withholding Certificate.
• Full bank statements for each account.
• Pedimentos if inventory was received, or CFDI with XML if the purchase was local.
• Expense invoices with XML.

When Tally does not need to ask

If the seller grants read access to Seller Central, Tally downloads the Monthly Summary and Withholding Certificate directly. That removes most of the cycle’s friction and pulls the close forward by several days.

What is validated

Tally Verifies the report matches the correct month, includes gross sales and net transfers, and that the arithmetic closes:

Escalation

If there is no response within 24 hours, an urgent reminder goes out listing each missing document and the countdown to day 17. The team keeps an internal review margin after day 10, but that margin belongs to the team, it is not a second delivery date for the seller. If it persists, the case escalates to Customer Success.

If information never arrives

What we need from you

Seller Respond before day 10. Partial information helps more than none: it advances the close and reduces exposure.

What is issued

A global income CFDI for the month’s sales to the general public:

The point that confuses everyone

The seller charges 16% VAT to the consumer. Amazon withholds 8% of that VAT. The remaining 8% is what the company remits to the SAT in its return, less creditable VAT from expenses and imports. The withheld 8% is not an extra tax: it is an advance on the same tax.

What is produced

XML and PDF of the stamped global invoice, filed in the seller’s folder for the month. The XML is the document with fiscal value; the PDF is only its readable representation.

Bank reconciliation

Tally Matches every statement movement against the books. Amazon transfers are broken down into components: gross sale, commission, FBA fee, withholding. Every reconciling item, something in the bank but not in the books, or vice versa, must be resolved before closing.

Inventory and cost of goods

Inventory is recorded at acquisition cost: customs value on the pedimento plus import expenses. On sale, cost of goods is recognised under FIFO, and the closing balance must tie to Amazon’s inventory report.

Where non-deductible cost is detected

The calculation

The month’s VAT and the cumulative income tax advance are calculated separately, with the detail of every credit applied.

The match: critical control

Mandatory human approval

No return is filed with the SAT without explicit approval from the responsible accountant, with the VAT and income tax summary, the match evidence and the month’s exceptions in view. Automation accelerates the calculation; it does not replace the signature.

Your approval before we file

Seller The tax calculation workpaper is shared with you before the return is filed: how it was calculated, what was considered, and how much is payable, or whether the month closes with a favourable balance, which is the most common outcome in the early months. Nothing is filed until you approve it.

What Tally does

Tally Files the monthly return on the SAT portal using the company’s e.firma, verifies that the SAT-calculated amounts match its own, and immediately downloads the filing receipt.

If tax is payable

Seller Tally sends the payment reference with amount and expiry. The seller pays from their bank. Tally verifies with the SAT that the payment was applied, it can take 24 to 48 hours, and files the receipt.

If no tax is payable

The receipt is sent with an explanatory note and the favourable balance is recorded for credit the following month.

What is archived

Filing receipt, payment reference if applicable, payment proof if applicable, and the month’s tax calculation sheet. Everything stays in the month’s folder, permanently available to the seller.

What the seller receives

An email with four blocks:

• Executive summary: gross sales, net transfers, withholdings, cost of goods, net income, tax paid and ending cash balance.
• Deliverables: the list of the month’s financial statements and tax documents, linked.
• Actions required: only what the seller must do, with a deadline. If there is nothing, it says so explicitly.
• Notes and risks: in plain language: non-deductible cost detected, zero filing, missing documents.

Communication principle

Reports are delivered in English because the reader does not operate in Spanish. The summary is a business summary, not an accounting one: the seller should read it in two minutes and know whether anything needs their attention. Technical detail lives in the attachments, not the email body.

Timing commitment

The email goes out within 24 hours of the quality close. If the cycle was delayed by missing information, the email is still sent, explaining the status. The seller never hears it from the SAT before hearing it from Tally.

From each shareholder

• Valid official ID.
• Proof of address.
• Documents according to marital status, the exact list varies by case and the system generates it automatically.
• Online identity verification.

From the company

• Proposed company name (one primary plus alternatives).
• Shareholding structure: shareholders and shares per shareholder.
• Name and email of the statutory examiner, if S.A. or SAPI and the client is not using Tally’s representation scheme.
• Legal representative details.

Operational access

• Read access to Amazon Seller Central, strongly recommended, it removes most of the monthly friction.
• Bank account details once opened.

What Tally produces from this

Tally Incorporation deed, controlling beneficiary declaration, mandate agreement where applicable, RFC, e.firma, Tax Status Certificate, bank onboarding and tax domicile.

The list

Rules that save time

• The Monthly Summary, not the Transaction Report: they are different documents and only the first carries gross and net.
• The bank statement must cover the full month, not a movement extract.
• For invoices, always the XML, not only the PDF.
• The pedimento is delivered in the month it is issued, not batched.

Deadline

Block 1: Company legal file

• Incorporation deed.
• RFC.
• Proof of address.
• IDs.
• Notarial power of attorney.
• Encargo conferido: the SAT mandate allowing the customs broker to represent your company.

Tally also obtains the Importers Registry and the sector registry when the product requires it.

Block 2: Shipment documents

• Commercial invoice: detailed descriptions, prices, currency, tax IDs, postal codes and exact dates.
• Packing list: exact quantities, weights and dimensions.
• Certificate of origin, if applicable, may reduce duty under a trade agreement.
• Technical data sheets: so customs does not misclassify the product.
• Bill of lading.

Block 3: Product compliance

• Spanish-language label compliant with the applicable NOM.
• Translated manuals and one-year warranty, for electronics.
• Valid COFEPRIS permits where the product requires them.

Financial statements

• Balance sheet: assets, liabilities and equity at close.
• Income statement: revenue, cost, expenses and profit for the month.
• Trial balance: every account with its balance.
• Account ledgers: the line-by-line detail behind each balance.
• Bank reconciliation: for each account.

Tax documents

• Global CFDI for the month, XML and PDF.
• Tax calculation sheet: the VAT and income tax breakdown with every credit applied.
• SAT receipt: legal proof of timely filing.
• Payment reference and payment proof, where applicable.
• Amazon Withholding Certificate, archived.

Executive report

The monthly email with the business summary, deliverables, actions required and risks. It is the document the seller reads; everything else is the support behind it.

Annual

• Annual corporate return: March of the following year. Trues up final income tax against advances already paid.
• Book-to-tax reconciliation: the bridge between accounting and taxable profit, and the document that holds the position in an audit.
• Annual financial statements.

Informative filings

• DIOT: monthly, day 17, alongside the return.
• Electronic accounting: chart of accounts and trial balances, when the SAT requires them.

What this means for the seller

If the monthly cycle ran with complete documentation, the annual return is an administrative close with no surprises. If there were zero filings or non-deductible cost, the annual is where the effect materialises. The annual return does not fix what the month failed to document.

File structure

Every client has one folder per year and a subfolder per month, always in the same order:

One point of contact

The seller deals with Customer Success. The accounting team operates behind them and is copied on cycle emails. The seller never needs to know who does what inside Tally: they ask once and get the full answer.

Language

All reports are delivered in English. Official documents, CFDI, receipt, pedimento, are in Spanish by legal requirement, and come with their explanation in the report.

Table

The right reading

None of these penalties is a consequence of the Mexican system’s complexity. All of them are a consequence of incomplete or late documentation. Every one of them is avoidable.

1 · Importing without a pedimento in your own name

Turns the entire cost of goods into non-deductible. It is the most expensive error in absolute money and the hardest to fix afterwards.

2 · Accepting invoices without an XML

A PDF credits no VAT and deducts nothing. A single instruction to suppliers at the start prevents this permanently.

3 · Invoicing to the wrong RFC

If the supplier issues the invoice to another group entity’s RFC, that invoice is useless for the Mexican company and cannot be reassigned later.

4 · Delivering documents after day 10

Forces a zero filing and a later supplementary return, with surcharges. The cost is not the filing: it is the penalty and the noise with the SAT.

5 · Assuming the 10.5% withheld is an Amazon fee

It is not: it is your own tax, prepaid and creditable. Treating it as a cost leads to paying the tax twice and to underestimating the operation’s real margin.

Why the SAT sees everything

Amazon Mexico remits withholdings to the SAT and reports the Withholding Certificate in the seller’s name. The SAT already holds your withheld-sales figures before you file.

The control the team applies

Tally The match against the certificate is a mandatory gate: if the difference is not zero, the return is not filed. That turns a potential invitation letter into a 20-minute internal review.

The most common cause of difference

Amazon reports on a cut-off period that does not always match the calendar month. When that happens, the criterion applied is documented, approved by the responsible accountant and recorded, so if the SAT ever asks, the answer already exists in writing.

What a CFDI is

What is a CFDI and how does invoicing work in Mexico?
It is Mexico’s official electronic invoice, issued through the SAT. It has two parts:

• PDF file: the readable version, for your records. On its own it has no tax value.
• XML file: the official tax document. It is the only version the SAT recognises for deductions.

When you need the XML

When do I need the XML and how do I get it?
You need it when a client portal or payment platform requires SAT validation, when your accountant abroad needs it as support for deductible expenses, or when the SAT requests it during an audit.

How to get it: reply to any of Tally’s monthly emails and ask, or download it straight from the SAT portal (Buzón Tributario) using your RFC. Tally issues the CFDI within 24 to 48 business hours once invoice details are confirmed.

What a valid CFDI carries

What information is mandatory?

• RFC of both issuer and recipient.
• Full legal name of both parties.
• Fiscal address of the issuer.
• Description of the product or service.
• Subtotal, VAT (16%) and total.
• Currency and the official SAT exchange rate if not in pesos.
• Fiscal folio (UUID) assigned by the SAT at stamping.
• Digital seal of the issuer and of the certified provider (PAC).

Pesos or dollars

Should my invoice be in MXN or USD?
You can invoice in any currency, but the SAT requires conversion to pesos for tax purposes: the invoice may show the USD amount, but it must also carry the official Banxico exchange rate for that day and the MXN equivalent.

What is deductible

What expenses can my Mexican company deduct?

• Inventory and cost of imported goods, backed by the pedimento.
• Domestic freight and logistics, if invoiced by a company with a Mexican RFC.
• Tally fees, accounting, legal and import services.
• Warehouse rent or registered fiscal address in Mexico.
• Digital services: software, platforms, advertising (Amazon Ads, Google Ads).
• Amazon Mexico commissions, per your Seller Central account statement.
• Salaries, if you have employees in Mexico.

The pedimento works as fiscal support for inventory cost even though it is not a CFDI.

Intercompany invoice

What is it and when do I need one?
It is a CFDI your Mexican entity issues to your foreign company, or the reverse, recording a transaction between related parties. Typical cases: your parent "sells" inventory to the Mexican entity, or charges it a management fee for services.

What the invoice needs:

• A valid XML CFDI issued by the Mexican company.
• Recipient RFC: for foreign companies without a Mexican RFC use the generic code XEXX010101000.
• Real legal name and address of the foreign company.
• Clear description of the good or service.
• Amount in USD with the official SAT exchange rate.

Payments to your parent

Can my Mexican company deduct payments to my company abroad?
Yes, with conditions. The SAT scrutinises related-party payments closely. To make them deductible:

• A signed intercompany contract must exist describing the nature of the service.
• Pricing must be at arm’s length, supported by transfer pricing documentation.
• The payment must be backed by a valid CFDI or a SAT-recognised equivalent.

The comparison table

Amazon’s T1 model

So what is it good for?
T1 is a market-test experiment: low volumes and no deductible costs. That does not make it useless, it makes it strategic when used with intent and an expiry date. It validates demand before you invest in the formal import structure.

The risk of staying on T1

What do I risk by continuing to import via T1?
Two things, and they compound:

• Non-deductible costs: every T1 shipment is booked as a non-deductible expense. You are paying income tax on revenue you cannot offset with your inventory cost.
• Audit risk: past ~MXN 100,000 in monthly sales, the SAT flags the operation as high risk if you are still importing via T1. Penalties can apply retroactively.

Why a Mexican account

Can’t Amazon just pay my foreign account?
Amazon Mexico disburses in pesos, and for tax compliance those funds must flow through an account registered in Mexico. The Mexican account serves three functions:

• Receiving Amazon Mexico disbursements in MXN.
• Acting as the account from which monthly SAT taxes are paid.
• Enabling payment to your customs broker on IOR imports.

Linking Payoneer Mexico

How do I register it in Seller Central?
Three steps:

• Register: a Payoneer rep reaches out after you confirm your estimated Mexico sales volume. Tally coordinates the introduction.
• KYC verification: Payoneer asks for your Mexican company documents: articles of incorporation, RFC and the legal representative’s ID.
• Link: in Seller Central: Settings → Account Info → Deposit Methods → Mexico, and select the Payoneer MX account.

Seller Central access

Why does Tally need it, and what if I don’t grant it?
With access, the team pulls your monthly reports directly. Without it, you must export and send four reports every month, and that is the number one cause of late filings.

Minimum permissions: Reports → Business Reports and Inventory → View Inventory. Set it up in Settings → User Permissions → Add a new user, with the email Tally gives you.

The month’s documents

What does Tally need every month to close my books?
Tally sends the request between the 5th and the 10th. Standard documents:

• Amazon Business Report (Sales & Traffic, full month).
• FBA inventory report (Inventory Ledger).
• Statement of the account receiving disbursements, for the month being closed.
• Unit cost for each SKU in inventory.

Optional but useful: if you sell outside Amazon (Shopify, B2B) or have additional expenses, share those too.

What unit cost means

What is it and where do I find it?
Unit cost (COGS) is what you paid to acquire or produce each product, not what you sell it for. It matters for two reasons: it values your inventory on the balance sheet, and it determines your real profit, which is what income tax is calculated on.

Where it lives:

• IOR imports: the pedimento shows the declared value per unit.
• T1 imports: your supplier invoice is your cost basis.
• No inventory in Mexico: tell Tally; none is needed.

The Amazon reports

Which reports does my accountant need each month?
Four, all downloadable from Seller Central:

• Business Report (Sales & Traffic): units sold, revenue and traffic. Reports → Business Reports → Detail Page Sales and Traffic by ASIN.
• FBA Inventory Ledger: inventory received, sold and on hand. Reports → Fulfillment → Inventory Ledger.
• Payments / Settlement Report: your full statement: charges, credits, fees and disbursements. Reports → Payments.
• Returns Report: if there were refunds or returns in the month.

If Tally holds Reports permissions, we pull them directly.

Your four responsibilities

What is on me each month?

• Reply to Tally’s monthly request with your Amazon reports, account statement and unit cost.
• Keep enough balance in the account before the 17th to cover VAT and income tax.
• Authorise the payment when Tally sends the SAT payment reference.
• Flag any off-Amazon activity: B2B sales, additional purchases, operating expenses, so it is properly recorded.

That is it. Tally handles everything else.

The three taxes

What taxes does my Mexican company pay?

• VAT, 16%: applied to sales. Amazon Mexico charges VAT to the buyer and remits it to the SAT for you. You file monthly, reporting VAT collected minus VAT paid on expenses; the difference is what you owe or a balance in your favour.
• Income tax, 30% on profit: monthly provisional payments, trued up in the annual return.
• DIOT: not a payment. A monthly informational filing telling the SAT how much VAT you paid suppliers. Tally prepares and files it.

All three are due on the 17th of the following month.

Amazon and VAT

Does Amazon Mexico collect and remit VAT automatically?
Yes. Since 2020 Amazon Mexico acts as a VAT facilitator: it charges the buyer 16% and remits it directly to the SAT in your name. What reaches your account is the net amount.

This does not mean you skip the monthly filing. Your filing documents that Amazon withheld the VAT and reports the VAT you paid on expenses, which is your credit.

Filing with no sales

Do I have to file even with zero sales?
Yes. Once your RFC is active the monthly obligation exists even with zero activity. It is called a zero filing.

Tally files zero declarations on your behalf and tells you when the case applies.

The favourable balance

What if Amazon withheld more tax than I owe?
You accumulate a VAT favourable balance credited against future payments. Tally records it and carries it forward automatically.

The annual return

When is it due and what must I provide?
The corporate annual return is due in March of the following year. Tally prepares it from your monthly closes and delivers:

• Income statement for the fiscal year.
• Balance sheet as of 31 December.
• Book-to-tax reconciliation.
• SAT filing confirmation.

Effect on US taxes

Do my Mexican financials affect my US taxes?
Yes, especially if your US company owns the Mexican entity. The most common implications:

• CFC rules: if US shareholders own more than 50%, the foreign entity must be reported on IRS Form 5471.
• GILTI: foreign subsidiary income may be subject to this minimum tax.
• PTEP / Subpart F: dividends and distributions from the Mexican entity may need special treatment.

Tally coordinates with your US accountant and provides the financial statements and CFDIs they need.

If you stop selling

Which obligations stay alive?
As long as your RFC is active and not formally suspended, you must still file monthly: zero VAT return, zero provisional income tax, DIOT, and the annual return in March.

To switch those off, Tally can file a notice of suspension of activities with the SAT, freezing the requirements until you resume.