Breaking News: Extension of the Effective Date of the Electronic Value Statement (MVE).

The Mexican Tax Administration Service (SAT) has announced that the obligation to transmit the Electronic Value Manifestation (MVE) through the Foreign Trade Single Window (VUCEM)—originally scheduled to take effect on December 9—has been postponed and will now become mandatory as of April 1, 2026.

This extension aims to provide companies engaged in foreign trade with sufficient time to adapt their processes, systems, and documentation to the new mandatory electronic scheme.

What applies during the transition period?

Until March 31, 2026, importers may comply with the requirement to submit the value manifestation through either of the following methods:

• Traditional method (physical document or PDF), as currently used.
• Electronic transmission via VUCEM.

Both methods will remain valid during the transition period.

Modifications without penalties for companies adopting the electronic scheme

SAT has also clarified that companies already transmitting information through the MVE may:

• Modify the information voluntarily,
• Without incurring economic penalties,
• To facilitate proper adaptation to the new electronic system.

ASCG Recommendation: Start as early as possible

Although the requirement will not become mandatory until April 1, 2026, AS Consulting Group strongly recommends not waiting until the last day to adapt to the new process. Implementing the MVE requires companies to:

• Adjust internal customs valuation policies,
• Align documentation with international suppliers,
• Review contracts, commercial terms, and INCOTERMS,
• Update administrative and operational systems and workflows.

Starting early will enable your company to:

• Avoid compliance risks,
• Reduce future errors and observations,
• Ensure a smooth and efficient transition without operational pressure,
• Strengthen internal controls related to foreign trade.

Our team is available to support you throughout this transition period, assess your level of readiness, and develop an implementation plan aligned with SAT’s new requirements.

Source: SAT press release