Non-resident real-time data access in Mexico with Anrok

Overview

Mexico requires foreign digital service providers and marketplace platforms to give its tax authority (SAT) standing, online access to their Mexican transaction data. Unlike a periodic filing, this is a permanent database and interface that SAT can log into and query on an ongoing basis. If you sell digital services to consumers in Mexico, you're in scope for this requirement regardless of where your company is based.

Anrok handles this requirement for you automatically. Transaction data ingested into Anrok is uploaded to a database that satisfies SAT's real-time access rule, so there's nothing separate for you to build or maintain.

Real-time data access requirements

Real-time access is a requirement under Rule 2.9.21 (implementing Article 30-B of Mexico's Federal Fiscal Code) that requires non-resident businesses to maintain a searchable database of transaction records and give SAT direct login credentials to query it, rather than submitting reports on a schedule.

This is separate from Mexico's existing Comprobante Fiscal Digital por Internet (CFDI) e-invoicing requirement for resident sellers. CFDI validates individual invoices at the point of issuance, while this rule gives SAT direct visibility into the transaction database behind those invoices.

Mexico's rule sets a handful of standing obligations for in-scope businesses. Anrok satisfies each of them as part of maintaining your database:

• Daily upload — each transaction must be available in the database no later than the day after it occurs. Anrok uploads transaction data on this timeline automatically.
• Five-year archive — you must keep a five-year searchable archive of transaction records. Anrok maintains this as part of the same database it uploads to.
• SAT access credentials — you must provide SAT with login credentials and documentation on how to use the system. Anrok handles this as part of its standard setup for in-scope customers.
• Transaction structure — Mexico's rule doesn't restrict how you structure your transactions, and both credit notes and voids are permitted. Invoices and credit notes are submitted to the database once they're ingested into Anrok, so handle any change to a transaction with a credit note or a new transaction.

The registration and filing process

Registration for this requirement happens after you've completed your Mexico VAT registration, so it's a follow-on step rather than something set up in advance.

Once VAT registration is complete, Anrok will ask you to create a dedicated email address on your company's domain — for example, mexicoTA@companydomain.com or mexto@companydomain.com. We recommend creating a fresh address for this purpose rather than reusing an existing one. You can think of this address as the username for the database SAT will access, as it forms the basis for the database login credentials.

From there, Anrok coordinates the rest, including working with your fiscal representative in Mexico where needed and completing the database setup. Once that's complete, Anrok links your account so that all Mexican transactions going forward are sent to the database automatically, with no further action needed on your end.

There's nothing to file for this requirement. Real-time access doesn't involve a separate return or submission — at its core, it's about maintaining an auditable log of transactions that the tax authority can access. As long as your transactions are received by Anrok, Anrok uploads them to the database, and there's nothing further owed to SAT from a filing standpoint.