The Tax Administration Service (SAT) announced an extension for the mandatory entry into force of the Electronic Value Declaration (MVE), whose enforceability will be postponed from December 9, 2025 to April 1, 2026 , with the aim of guaranteeing an orderly transition towards the digitization of customs processes

According to the authority, until March 31, 2026, importers will be able to comply with this obligation either through electronic transmission via the Single Window for Foreign Trade (VUCEM) or under the traditional paper scheme, as has been applied until now.

The MVE (Memorandum of Value) is a mandatory tax and customs document through which the importer declares the full and true value of the goods, including price, freight, insurance, and other expenses. Its accurate completion is essential for calculating taxes such as Value Added Tax (VAT) and Customs Processing Fees (DTA), and it also serves as a tool to prevent undervaluation and fraud.

During a meeting with representatives from the customs and business sectors, Erick Jiménez Reyes, General Administrator of Foreign Trade Audits (AGACE), explained that the modification responds to the SAT’s commitment to facilitate compliance without generating operational impacts.

“Over the years we have worked to modernize our processes, because what we seek is to facilitate compliance and move from paper to digital. This extension allows us to improve procedures, offer greater clarity, and avoid unnecessary audits,” he said.

The authority also reported that, during this transition period, companies that are already ready to operate with the MVE will be able to correct the information spontaneously without incurring economic sanctions , which will allow for testing and adjustments before the electronic system becomes mandatory.

For his part, Ricardo Carrasco Varona, General Legal Administrator of the SAT, highlighted that this progress is the result of joint work with the private sector.

“The dialogue tables will remain open to expedite processes, provide greater clarity, and ensure compliance with the law,” he stated.

According to industry sources, the extension opens a window to refine processes and avoid errors in a key document for foreign trade operations.

“The fact that they removed the fine is a positive development, because making the corrections is the importer’s responsibility. Giving them more time to conduct tests allows companies and individuals to familiarize themselves with this new way of declaring merchandise values,” he said.

He added that it is essential for importers to take advantage of this period to conduct tests and receive training, as well as request greater clarity from the authorities regarding the completion of the MVE (Mexican Vet Exemption Form).

“Ideally, importers would actually conduct tests. We need frequently asked questions for reference, because filling out the forms is confusing. We’ve held many courses with a large number of participants, but there are still questions,” he said.

With this extension, the SAT reaffirms its commitment to modernization, transparency, and support for the business sector to ensure efficient compliance in foreign trade matters.

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