Mexico

SAT Publishes Revision A of the Petrol and Hydrocarbons Complement V1.0 (CFDI 4.0): Key Changes for 2026

Posted on by llbsadmin
Blog final mexico
28
Apr

Mexico’s Tax Administration Service (SAT) published on April 22, 2026, the “Revision A of the Petrol and Hydrocarbons Complement V1.0”, applicable to Digital Tax Receipts (CFDI) version 4.0.

This update introduces technical adjustments and validations that directly impact companies in the energy sector issuing CFDIs with this complement.

What changes with Revision A of the Petrol Complement?

The update includes modifications across several components of the complement, including:

  • Validation rules (error matrix)
  • Catalogs and data structures
  • Technical schemas (XSD)
  • Technical annex of the complement

These changes aim to improve data consistency and proper validation with the SAT.

New records in the permit catalog

Three new permit types are added to the c_TipoPermiso catalog, related to commercialization activities:

  • PER09
  • PER10
  • PER11

Each includes new format structures and validation rules (regular expressions), requiring adjustments in CFDI generation for companies operating under these schemes.

Updates to the technical schema (XSD)

The complement’s XSD file now includes the following new values:

  • PER09
  • PER10
  • PER11

This requires billing systems to be updated to prevent errors during the stamping (timbrado) process.

Changes in validations and technical documentation

The Technical Annex introduces important updates:

  • Coexistence with the Carta Porte complement is now supported
  • The namespace in the XML example has been corrected
  • Error code CCHYP106 has been updated to include combined scenarios

These changes are particularly relevant for companies involved in the transportation and distribution of hydrocarbons.

When do these changes take effect?

Revision A becomes effective on April 24, 2026, so companies must ensure their electronic invoicing systems are updated immediately.

Impact on businesses

This update may lead to several operational implications, such as:

  • CFDI rejections due to incorrect validations
  • Inconsistencies in permit records
  • Integration issues with other complements
  • Risks of tax non-compliance

How to prepare

To ensure compliance and avoid operational disruptions, it is recommended to:

  • Update catalogs and validation rules
  • Verify the correct implementation of the complement
  • Validate compatibility with other complements (such as Carta Porte)
  • Use a technology solution aligned with SAT requirements

LLB Solutions: Your partner in tax compliance in Mexico

At LLB Solutions, we help companies adapt their systems to SAT requirements, ensuring compliance, operational continuity, and efficiency in electronic invoicing.

Contact us to assess your current compliance level

info@llbsolutions.com | Mexico Localization

 

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