Mexico VAT codes and rates
Mexico charges VAT at 16%, with other rates of 8%. When you create a company in Mexico, Nefin sets up 5 sales and 8 purchase codes, each tied to a box of the Declaración mensual de IVA and DIOT. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Declaración mensual de IVA - Ventas and the Declaración mensual de IVA - Compras (DIOT), ready to file every month.
VAT codes from the Declaración mensual de IVA and DIOT
Each code is the box or line it fills on the Declaración mensual de IVA and DIOT, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| ACT-16 | Actos gravados a la tasa del 16%Default | 16% |
| ACT-8 | Actos gravados a la tasa del 8% (región fronteriza) | 8% |
| ACT-0-EXP | Actos gravados a la tasa del 0% (exportación) | 0% |
| ACT-0-OTROS | Actos gravados a la tasa del 0% (otros) | 0% |
| ACT-EXENTOS | Actos o actividades exentos | 0% |
| Code | What it covers | Rate |
|---|---|---|
| DIOT-16 | Actos pagados a la tasa del 16% (DIOT)Default | 16% |
| DIOT-8-RFN | Actos pagados en la región fronteriza norte 8% (DIOT) | 8% |
| DIOT-8-RFS | Actos pagados en la región fronteriza sur 8% (DIOT) | 8% |
| DIOT-IMP-ADU-16 | Importación por aduana de bienes tangibles 16% (DIOT) | 16% |
| DIOT-IMP-SERV-16 | Importación de bienes intangibles y servicios 16%, IVA autodeterminado (DIOT) | 0% |
| DIOT-0 | Demás actos pagados a la tasa del 0% (DIOT) | 0% |
| DIOT-EXENTOS | Actos pagados por los que no se pagará el IVA, exentos (DIOT) | 0% |
| DIOT-NOACR-16 | IVA no acreditable, no cumple requisitos 16% (DIOT) | 16% |
Mexico VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Declaración mensual de IVA - Ventas
Actos o actividades gravados
- [ACT-16]Tasa del 16%
- [ACT-8]Tasa del 8% (región fronteriza)
- [ACT-0-EXP]Tasa del 0% exportación
- [ACT-0-OTROS]Tasa del 0% otros
Actos o actividades exentos
- [ACT-EXENTOS]Exentos
Totals Nefin calculates
- [SUMA-GRAVADOS] Suma de los actos o actividades gravadosSum of the net amounts in [ACT-16] + [ACT-8] + [ACT-0-EXP] + [ACT-0-OTROS]
- [IVA-CARGO-16] IVA a cargo a la tasa del 16%Sum of the tax charged in [ACT-16]
- [IVA-CARGO-8] IVA a cargo a la tasa del 8%Sum of the tax charged in [ACT-8]
- [IVA-CARGO] Total de IVA a cargoTotal of [IVA-CARGO-16] + [IVA-CARGO-8]
Purchase book
Declaración mensual de IVA - Compras (DIOT)
Valor de los actos o actividades pagados
- [DIOT-16]Tasa del 16%
- [DIOT-8-RFN]Región fronteriza norte (8%)
- [DIOT-8-RFS]Región fronteriza sur (8%)
- [DIOT-IMP-ADU-16]Importación por aduana de bienes tangibles 16%
- [DIOT-IMP-SERV-16]Importación de bienes intangibles y servicios 16%
Datos adicionales
- [DIOT-0]Demás actos pagados a la tasa del 0%
- [DIOT-EXENTOS]Actos pagados exentos
IVA no acreditable
- [DIOT-NOACR-16]No cumple requisitos, tasa del 16%
Totals Nefin calculates
- [IVA-ACR-16] IVA acreditable tasa del 16% e importación por aduanaSum of the tax charged in [DIOT-16] + [DIOT-IMP-ADU-16]
- [IVA-ACR-8] IVA acreditable región fronteriza (8%)Sum of the tax charged in [DIOT-8-RFN] + [DIOT-8-RFS]
- [IVA-IMP-SERV] IVA autodeterminado y acreditable, importación de servicios 16%Net amount × 16%, from [DIOT-IMP-SERV-16]
- [IVA-ACREDITABLE] Total de IVA acreditableTotal of [IVA-ACR-16] + [IVA-ACR-8] + [IVA-IMP-SERV]
- [IVA-NO-ACR] IVA no acreditable (no cumple requisitos)Sum of the tax charged in [DIOT-NOACR-16]
Source
These codes are a starting point: the rates are right, but the box references come from secondary sources (SAT DIOT carga masiva instructivo (enero 2025, mirror fiscalia.com) + secondary sources on the monthly IVA declaration concepts; no numbered boxes exist). Check them against your Declaración mensual de IVA and DIOT before you file, and edit them in Settings, VAT rates.
Frequently asked questions
What is the VAT rate in Mexico?
The standard rate is 16%. Other rates in use: 8%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Mexico?
5 sales codes and 8 purchase codes, each named after the Declaración mensual de IVA and DIOT box it fills, for example ACT-16 (Actos gravados a la tasa del 16%, 16%), ACT-8 (Actos gravados a la tasa del 8% (región fronteriza), 8%) and ACT-0-EXP (Actos gravados a la tasa del 0% (exportación), 0%).
How often is the Declaración mensual de IVA and DIOT filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Mexico. Your tax authority may assign you a different one.
Are these Mexico VAT codes official?
They are a starting point. The rates are current, but the box references could not be checked against the authority's own form, so check them against your Declaración mensual de IVA and DIOT before you file.
Does Nefin produce the Mexico VAT books?
Yes. The Declaración mensual de IVA - Ventas lists every invoice and the Declaración mensual de IVA - Compras (DIOT) every bill, one row per document with a column for each return box, plus the totals the return asks for.