Tax calendar for digital platforms
Monthly deadlines for ISR and VAT withholding on sellers (individuals) of digital platforms, for the coming months. Today in Mexico City: Wednesday, November 11, 2026.
| Date | Obligation | Operations month | Legal basis |
|---|---|---|---|
| Tuesday, November 17, 2026 | Payment of withheld ISR and VAT | October 2026 | LISR 113-C fr. IV · LIVA 18-J fr. II b) |
| Monday, December 7, 2026 Day 5 is a non-business day; it moves to the next business day (CFF art. 12). | CFDI de retenciones to each seller | November 2026 | LISR 113-C fr. II · LIVA 18-J fr. II c) |
| Thursday, December 10, 2026 | Information return (rule 12.2.7) | November 2026 | LIVA 18-J fr. III · LISR 113-C fr. III |
| Thursday, December 17, 2026 | Payment of withheld ISR and VAT | November 2026 | LISR 113-C fr. IV · LIVA 18-J fr. II b) |
| Tuesday, January 5, 2027 | CFDI de retenciones to each seller | December 2026 | LISR 113-C fr. II · LIVA 18-J fr. II c) |
| Monday, January 11, 2027 Day 10 is a non-business day; it moves to the next business day (CFF art. 12). | Information return (rule 12.2.7) | December 2026 | LIVA 18-J fr. III · LISR 113-C fr. III |
| Monday, January 18, 2027 Day 17 is a non-business day; it moves to the next business day (CFF art. 12). | Payment of withheld ISR and VAT | December 2026 | LISR 113-C fr. IV · LIVA 18-J fr. II b) |
| Friday, February 5, 2027 | CFDI de retenciones to each seller | January 2027 | LISR 113-C fr. II · LIVA 18-J fr. II c) |
| Wednesday, February 10, 2027 | Information return (rule 12.2.7) | January 2027 | LIVA 18-J fr. III · LISR 113-C fr. III |
| Wednesday, February 17, 2027 | Payment of withheld ISR and VAT | January 2027 | LISR 113-C fr. IV · LIVA 18-J fr. II b) |
| Friday, March 5, 2027 | CFDI de retenciones to each seller | February 2027 | LISR 113-C fr. II · LIVA 18-J fr. II c) |
| Wednesday, March 10, 2027 | Information return (rule 12.2.7) | February 2027 | LIVA 18-J fr. III · LISR 113-C fr. III |
| Wednesday, March 17, 2027 | Payment of withheld ISR and VAT | February 2027 | LISR 113-C fr. IV · LIVA 18-J fr. II b) |
| Monday, April 5, 2027 | CFDI de retenciones to each seller | March 2027 | LISR 113-C fr. II · LIVA 18-J fr. II c) |
| Monday, April 12, 2027 Day 10 is a non-business day; it moves to the next business day (CFF art. 12). | Information return (rule 12.2.7) | March 2027 | LIVA 18-J fr. III · LISR 113-C fr. III |
| Monday, April 19, 2027 Day 17 is a non-business day; it moves to the next business day (CFF art. 12). | Payment of withheld ISR and VAT | March 2027 | LISR 113-C fr. IV · LIVA 18-J fr. II b) |
| Thursday, May 6, 2027 Day 5 is a non-business day; it moves to the next business day (CFF art. 12). | CFDI de retenciones to each seller | April 2027 | LISR 113-C fr. II · LIVA 18-J fr. II c) |
| Monday, May 10, 2027 | Information return (rule 12.2.7) | April 2027 | LIVA 18-J fr. III · LISR 113-C fr. III |
How to read this calendar
- Day 5: CFDI de retenciones to each seller for the previous month’s withholdings.
- Day 10: monthly information return with the sellers’ operations (rule 12.2.7 RMF 2026).
- Day 17: payment of the withheld ISR and VAT (rules 12.2.4 and 12.2.6 RMF 2026).
- If the date falls on a Saturday, Sunday or a CFF art. 12 holiday, the next business day is shown. SAT vacation periods do not move filing and payment deadlines (CFF art. 12).
General information, not tax advice: confirm the dates with your advisor, especially if a decree or relief applies to you.
Never miss one
Retenciones calculates the withholdings, issues the CFDI, generates the information-return TXT and warns you in the dashboard before day 5.