SAT launches mandatory platform for DIOT declaration in 2025

The SAT modernizes the DIOT declaration process with a mandatory online platform from 2025.

Publicado 1 agosto, 2025 el 1 de agosto a las 00:45 | 2 mins reading |3,878 vistas | por Sofía Ramírez

New Digital Platform for the DIOT 2025 Declaration

Starting 2025, the Tax Administration Service (SAT) will implement a mandatory digital platform for the presentation of the Informative Declaration of Operations with Third Parties (DIOT), a key requirement for taxpayers subject to the Value Added Tax (VAT). This measure seeks to streamline tax compliance and reduce errors through an integrated online system.

What is the DIOT and who must present it?

The DIOT is a tax report that details commercial transactions with suppliers, including amounts paid, VAT transferred or withheld, and credits. Affects:

Natural and legal persons with activities taxed by VAT.
Public entities (state, municipal governments and decentralized organizations).

Even without operations in a period, it must be submitted by checking the “no operations” option. They are exempt:

Taxpayers of the Simplified Trust Regime.
Natural persons with incomes of less than 4 million pesos annually under specific regimes.

Features of the New Platform

The SAT has redesigned the process with these improvements:

Cross-platform access: Compatible with Chrome, Edge, Firefox and Safari.
Integrated electronic signature: No need for additional software.
Real-time validation: Detects inconsistencies before sending.
Immediate acknowledgment of receipt: Confirms receipt automatically.

Step by Step Process

Entry to the portal: Access with RFC and password or e-signature.
Period selection: Choose the DIOT declaration and the corresponding month.
Data Capture: Manually complete or upload a preformatted file.
VAT review: Verify creditable and non-creditable amounts.
Shipping and receipt: Keep the acknowledgment of receipt as a backup.

Critical note: Although the system validates automatically, it is recommended to manually review the VAT calculations to avoid rounding errors.

Calendar and Recommendations

The platform will be mandatory from March 2025 for February declarations, following the legal adaptation deadline. The SAT urges taxpayers to:

Become familiar with the tool in advance.
Perform tests with fictitious statements.
Avoid the last moment to prevent system congestion.

This change reflects the progressive digitalization of tax obligations in Mexico, aligning with international standards of transparency and efficiency.

Are you preparing for the new DIOT 2025? Share this information with other taxpayers and explore more tax guides on our portal.

National

Pedestrian bridge collapses on Manzanillo beach; two injured

Pedestrian bridge fall on La Boquita beach leaves two minor injuries.

Publicado 3 hours ago el 27 de julio a las 01:24 | 1 min reading

Collapse in La Boquita

Two people suffered minor injuries after the collapse of the pedestrian bridge on La Boquita beach, in Manzanillo, Colima. The incident occurred on the afternoon of Saturday, July 25 and mobilized Civil Protection elements, who came to provide support.

According to the authorities, those affected did not require hospital transfer. The area was cordoned off to avoid risks to other tourists and to allow security checks.

Background and investigation

The same bridge had already collapsed in 2017 and was rebuilt. However, authorities noted that the new structure appeared to have deficiencies. An investigation will begin to determine responsibilities for its construction and maintenance.

Specialized personnel will carry out inspections to evaluate conditions and rule out other risk points. Visitors were asked to avoid the affected area. Municipal and state authorities will maintain surveillance until safe access is guaranteed.

The case revived the debate about tourism infrastructure and the need for periodic reviews in public spaces.

National

PAN accuses political persecution against Ernesto Ruffo Appel

The PAN leader denounces political use of justice against the former governor of Baja California.

Publicado 3 hours ago el 27 de julio a las 01:11 | 2 mins reading

Accusations of political persecution

The national president of the PAN, Jorge Romero Herrera, assured that Ernesto Ruffo Appel is a victim of political persecution by the federal government. In a statement, the PAN leader pointed out that the admission of the former governor of Baja California to a maximum security prison responds to a political use of justice institutions.

Romero Herrera stated that there is not enough evidence to support the accusations against Ruffo Appel for an alleged tax evasion network. The PAN member maintained that the government has chosen to persecute opponents while ignoring accusations against Morena figures.

Comparison with Morena cases

The PAN leader mentioned Morenoist politicians such as Rubén Rocha Moya, Enrique Inzunza, Américo Villarreal and Marina del Pilar Ávila. He said that they have faced questions about possible links to organized crime without the authorities acting as quickly.

Romero Herrera insisted that the law must be applied without distinctions. He stressed that anyone who commits a crime must respond to justice, but demanded that the criminal system not be used as a tool of political persecution.

National

Afore withdrawals and unpaid loans put millions at risk

Moreira and experts warn about the impact of early withdrawals and unpaid loans.

Publicado 4 hours ago el 27 de julio a las 01:00 | 2 mins reading

Risk for workers’ assets

Rubén Moreira, coordinator of the PRI in the Chamber of Deputies, warned that the increase in the overdue portfolio of mortgage and consumer loans, along with the increase in withdrawals from Afores due to unemployment, puts the assets and future pensions of millions of Mexicans at risk.

During the program “With Pears, Apples and Oranges”, Moreira pointed out:

The lack of employment has forced many families to stop paying their bank loans and resort to their retirement savings to cover basic needs such as food and medicine.

The legislator criticized the fact that there is not enough information about the consequences of withdrawing resources from the Afores, since this reduces accumulated savings for retirement.

He also warned about the growth of loans granted by fintech and digital banks, some of which can handle high financial costs and represent risks for users.

Mario Di Costanzo, specialist, reported that between January and June of this year more than one million workers made partial withdrawals of their Afores due to unemployment. He added that Infonavit’s overdue portfolio reached 410 billion pesos during the first quarter of 2026, while mortgage and consumer loans in arrears exceeded 110 billion pesos.

Miguel Ángel Sulub, for his part, explained that early withdrawals from Afores not only affect the amount available for retirement, but also the weeks of contributions necessary to obtain a pension.