For a company with an IMMEX program, importing temporarily creates a cash-flow problem: even if the goods don’t stay in the country, VAT —and where applicable Excise (IEPS)— is caused at the moment of import. VAT and Excise certification solves exactly that, but its benefits go far beyond the immediate saving.
The 100% tax credit
The core benefit is direct: a certified company obtains a tax credit equal to 100% of the VAT and Excise that would be caused when introducing goods under the temporary regime. In practice, you don’t disburse the tax on each operation, freeing up working capital that would otherwise sit idle until recovered.
For a maquiladora importing millions of pesos in inputs monthly, deferred VAT represents immobilized working capital. Certification returns it to the operation.
Three modalities, different trust levels
Certification is granted in three modalities —A, AA and AAA— reflecting the level of trust the authority places in the company. Modality A is the entry point; AA and AAA grant longer validity and greater administrative facilities, conditioned on seniority, compliance history and the strength of inventory control.
- Modality A: the first step, with initial validity and the base tax-credit benefit.
- Modality AA: longer validity and facilities, for companies with a proven track record.
- Modality AAA: the highest trust level, with the broadest deadlines and benefits.
Reliable companies, simplified procedures
To the authority, a certified company is a reliable one. That translates into faster customs processes, quicker refunds and a lower probability of being subject to review. Certification is not just a tax saving: it is a compliance signal that orders your entire relationship with the SAT.
The non-negotiable requirement: Annex 24
There is no certification without an inventory control system compliant with Annex 24. The authority must be able to verify the destination, write-off and balances of temporary goods. If your Annex 24 has discrepancies, certification will not proceed —and worse, those discrepancies can become a contingency. That is why the right path is to reconcile first and certify after.
At XCOM we accompany the whole process: we assess whether you meet the requirements, assemble the file, file the application in the right modality and monitor renewal so you never lose the registration.
Legal framework reference
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