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.
