🇲🇽 الامتثال السنوي — Mexico

Ignoring the mandatory employee profit sharing (PTU) obligation

Fix: PTU requires distributing 10% of taxable profit to employees annually. This is not optional — it is a constitutional right in Mexico. Factor PTU into your financial projections from day one and understand the recent caps (3 months salary or 3-year average).

Underestimating the complexity of Mexico's digital invoicing (CFDI) system

Fix: Every transaction in Mexico must be supported by a CFDI (Comprobante Fiscal Digital por Internet). Hire a Mexican accountant (contador) experienced with the SAT system from the start, and invest in compliant invoicing software. Non-compliance triggers penalties and can freeze your RFC.

Choosing a location without security and infrastructure due diligence

Fix: Mexico's security situation varies enormously by state and city. Northern industrial states (Nuevo León, Chihuahua, Baja California) have strong manufacturing infrastructure but localised security challenges. Conduct thorough on-the-ground due diligence and consult with local business chambers before committing to a location.