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The short answer: Mexico's e-archiving mandate, Rule 2.9.21, requires non-resident platforms to give Mexico's tax authority (SAT) permanent, real-time online access to all transaction data. It took effect April 1, 2026. It applies to companies selling digital services into Mexico that have registered, or are registering, as non-residents.
Fortunately for customers, Anrok handles this automatically. We connect to a government-approved archive, convert your transactions to the format SAT requires, and submit them continuously. For an in-depth breakdown of this rule, keep reading.
What is Mexico e-archiving?
E-archiving is a data access requirement. SAT gets permanent read access to your transaction data in a normalized format and queries it on its own schedule. Mexico went live with the rule on April 1, 2026 but it goes beyond tax calculation. You can't fix it with a rate change or a setting in your billing system. It requires an integration with local compliance infrastructure that most sellers have no visibility into.
Who does Rule 2.9.21 apply to?
It applies to companies that sell digital services into Mexico without a locally incorporated entity, and that have registered (or are registering) for VAT as non-residents. If you sell digital services in scope for rules in Mexico, this is your mandate.
It does not apply to companies with a locally incorporated Mexican entity. Those companies fall under CFDI, Mexico's standard for domestic invoicing, which is a separate mandate.
What data does SAT require?
- Invoice ID
- Customer tax ID
- Pre-tax amount
- VAT
- Total
- Transaction date
Our platform submits each transaction with all the fields above. Every transaction is in scope.
What happens if you don't comply?
Noncompliance risks include fines and platform suspension. The requirement has been in effect since April 1, 2026, so potential fines for non-compliance have been accumulating for organizations without a solution or an automated path to compliance.
E-archiving vs. e-invoicing: what's the difference?
E-archiving gives the tax authority read access to your data after the fact. E-invoicing, like Taiwan’s e-GUI system, goes further by requiring electronic uniform invoices to follow government-prescribed standards and for invoice data to be transmitted to the Ministry of Finance’s E-Invoice Platform for storage and verification.
How Anrok handles Mexico e-archiving
Anrok manages the local infrastructure so you don't have to. Here is the flow:
- You register in Mexico as a non-resident digital service provider. Anrok coordinates the registration through a local fiscal representative.
- Anrok sets up your archive account with the SAT-compliant archive provider.
- You create a dedicated email address for the archive. Those credentials go to SAT through the fiscal representative, and SAT uses them to log in and query the archive.
- Anrok pulls every transaction, converts it to SAT's required format, and continuously submits it to the archive.
- SAT queries the archive on its own schedule. Customers take no action per transaction.
The data stays in the archive for five years.
Why Anrok?
Most tax tools calculate the tax. Anrok also connects to a SAT-compliant archive, so you don't source, manage, or contract with local vendors for archive submission.
Once you're onboarded, there is nothing to do. No portals to log in to, CSV uploads to maintain, or submission queues to monitor.
You can also start at any point in a filing period, there’s no fixed window to wait for. Mexico sits on the same platform as your US and global compliance, across 150+ countries.
FAQ
What is Mexico's Rule 2.9.21?
Rule 2.9.21 requires non-resident digital platforms to give SAT permanent, real-time online access to all transaction data. It took effect April 1, 2026.
Does Mexico e-archiving apply to my company?
It applies if you sell digital services in scope for Mexico's digital services rules and have registered, or are registering, as a non-resident for VAT. It does not apply to companies with a locally incorporated Mexican entity.
Do I need to e-invoice in Mexico as a non-resident?
Not currently. E-archiving is a separate requirement.
Which transactions do I need to archive?
All of them. B2C and B2B transactions are in scope.
When do I have to start?
The requirement took effect April 1, 2026. You can begin e-archiving at any point during a filing period once you're onboarded.
Does Anrok archive transactions from before I onboard?
Archiving starts when you onboard.
How long does SAT keep my data?
Data is retained in the archive for five years.
Selling into Mexico, or planning to? Talk to our team. With Anrok, your first market gets the same infrastructure as your fortieth.
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