Mexico’s 2027 Economic Package is a reason to review your business figures. For business owners, the practical question is what to check in their accounting, budget and operations as the legislative process moves forward.

What did the Chamber of Deputies approve?

The Chamber approved the 2027 Federal Revenue Law with amendments and sent it to the Senate. The text expands the 2027 tax regularization program by removing its MXN 300 million revenue ceiling. The relief described concerns ancillary charges; the principal tax remains payable. Source: Chamber of Deputies, release 4710.

The income tax bill approved and sent to the Senate raises the annual revenue threshold for individuals in RESICO to MXN 5 million. It also introduces a deduction and loss control mechanism for certain corporations with taxable revenue above MXN 50 million and a taxable profit. Source: Chamber of Deputies, release 4703.

These are issues to assess in advance. Eligibility and the impact of each provision require a taxpayer-specific review against the final text and applicable rules. A news headline alone is insufficient grounds to change how a business calculates or files its taxes.

How to prepare your business for 2027

At Vandenzza, we suggest starting with a review that connects accounting information, tax obligations and cash flow. The outcome should be a list of decisions, owners and dates that management can readily follow.

1. Review the quality of your accounting records

Compare amounts invoiced, collected and recorded. Identify pending invoice cancellations, differences between bank statements and accounting records, old receivables and expenses with incomplete support. This provides a consistent basis for discussing the effect of a tax reform.

A folder of invoices is only the starting point. You should be able to explain what transaction took place, who was involved, how payment was made and which documents support it. Set a monthly routine to resolve differences before they build up at year-end.

2. Build cash-flow scenarios

Separate sales, collections, payroll, supplier payments and taxes. Prepare one scenario under current rules and a working scenario incorporating changes your adviser identifies as relevant. Clearly flag assumptions that remain unconfirmed.

The management question is straightforward: which months may require more liquidity, and what decisions can be made ahead of time? A useful budget should help you assess investment timing, payment terms and obligations while distinguishing revenue from available cash.

3. Organize outstanding tax matters

If there are discrepancies or arrears, prepare a file for each obligation and period. Separate the principal tax from ancillary charges, payments already made and any proceedings underway. This information supports an assessment of regularization options once their conditions are confirmed.

Avoid basing decisions solely on an expected benefit. Documenting the current position and relevant deadlines supports clearer planning and advice tailored to the circumstances.

4. Assign responsibility for review and decisions

Designate someone to receive official updates and someone to coordinate the accounting and tax analysis. Agree on a budget review date and keep a simple decision log. Each operational change should have a rationale and supporting documentation available for future reference.

Is your international company preparing to enter Mexico?

Your launch budget should account for incorporation, the start of invoicing, hiring and monthly accounting operations. It is also useful to establish how reports and documentation will be shared with your team in the home country.

Vandenzza coordinates accounting, tax and payroll services with legal and notarial support to accompany business establishment and operations in Mexico. The scope is defined around each company’s business model and needs. Explore our support for starting operations in Mexico.

Frequently asked questions

Can I immediately apply a change approved by the Chamber of Deputies?

First verify its legislative status, publication, effective date and specific conditions. Keep calculations consistent with the provisions applicable to each period.

How do I identify which changes to review?

Bring together your tax regime, revenue, operating structure, obligations and budget. These details allow your adviser to identify matters requiring a tailored assessment.

What can I do while the final text is being confirmed?

Reconcile records, complete supporting files, update projections and assign responsibilities. These steps help you make decisions with better organized information.

Turn information into a plan for your business

Vandenzza helps you organize accounting records and review your tax position to define clear next steps. Explore our accounting and tax services or talk to us about your operations.

General information only. Assessing and applying provisions to a business requires a review of its individual circumstances and current rules. AI-generated editorial illustration; it does not depict an official document.