On December 8th, 2025 SAT informed through Communication 65/2025 that the transmission of the Electronic Value Manifest “EVM” through Digital Platform VUCEM was extended from December 9th, 2025 to April 1st, 2026 in order to allow companies to be better prepared for said change.

As a result of this review, on December 4, 2024 the National Minimum Wages Commission announced the increase in the general minimum wage, which is applicable to the entire Mexican Republic.