Foreign trade
OEA vs. VAT/IEPS Certification: differences and which suits your company
Two modalities of the same SAT scheme with different goals. What each one offers, what it requires and how to decide where to start.
· 5 min
The Company Certification Scheme run by Mexico's Tax Administration Service (SAT) groups several modalities for companies engaged in foreign trade. Two of the most requested are the VAT and IEPS Certification and the Authorized Economic Operator (OEA) registration. They are often confused because they share the same framework, but they address different needs.
VAT/IEPS Certification: the tax angle
Companies that temporarily import goods —especially those operating under an IMMEX program— would in principle have to pay or guarantee the VAT (IVA) and, where applicable, the special tax on production and services (IEPS) on those imports. The VAT/IEPS Certification grants access to a tax credit equivalent to those taxes, so cash flow is not tied up in the operation.
Points to consider:
- It is designed for companies making temporary imports under IMMEX and other specific customs regimes.
- It has several tiers (A, AA and AAA), with requirements and benefits that increase according to the company's track record and controls.
- It requires reliable inventory control. Depending on the tier, the authority may require a system under Annex 30.
- It has a validity period and ongoing obligations: notices, renewals and continued compliance with the requirements.
OEA: the security and facilitation angle
OEA (Operador Económico Autorizado) recognizes companies that maintain minimum security standards across their supply chain. Its purpose is not fiscal but security and customs facilitation. It is aligned with the World Customs Organization SAFE Framework and with equivalent programs in other countries.
What is typically reviewed:
- Physical security of facilities and access control.
- Personnel and business partner security.
- Information security and logistics processes.
- Supply chain risk management.
In return, the regulations provide facilities such as faster customs clearance and fewer inspections. The SAT performs an inspection visit to verify the requirements before issuing its resolution.
Differences at a glance
| VAT/IEPS Certification | OEA | |
|---|---|---|
| Main goal | VAT/IEPS tax credit on temporary imports | Supply chain security and faster customs clearance |
| Typical profile | IMMEX companies and specific regimes | Importers, exporters and logistics players |
| Review focus | Tax, customs and inventory compliance | Minimum security standards |
| Granted by | SAT | SAT |
Which one suits your company?
It depends on your operation:
- If you make temporary imports and VAT/IEPS weighs on your cash flow, the VAT/IEPS Certification is usually the priority.
- If your value lies in the speed and reliability of your customs clearance, or your international clients require supply chain security, OEA becomes relevant.
- Many IMMEX companies end up seeking both. In that case, plan them together: several controls —inventory, access, documentation— serve both.
A note on Delour's role
Both registrations are granted by the SAT. Delour does not certify or grant registrations: we prepare your company, verify compliance with the requirements, build the application and support you throughout the process and the authority's visit.
If you are not sure which one you need, our self-assessment gives you initial guidance in two minutes. For an analysis of your case, request an assessment.