Skip to content

05 — Foreign trade

VAT/IEPS Certification

We prepare compliance and your application for the Company Certification Scheme under the VAT and IEPS modality, and support you through the SAT process.

Request an assessmentIVA/IEPS · SAT

What is it?

What is it?

The VAT and IEPS Certification (IVA is Mexico's value added tax; IEPS is the special tax on production and services) is a modality of the SAT's Company Certification Scheme. It allows companies making temporary imports —mainly IMMEX companies— to obtain a tax credit equivalent to the VAT and, where applicable, IEPS on those operations.

It includes several tiers (A, AA and AAA) with different requirements and benefits based on the company's track record and controls.

Registration is granted by the SAT. Delour prepares the information, verifies compliance with the requirements, builds the application and supports you throughout the process and inspection visits.

Benefits

Benefits

  • 01

    VAT/IEPS tax credit on temporary imports.

  • 02

    Better cash flow by not having to guarantee or pay the tax.

  • 03

    Administrative facilities depending on the tier obtained.

  • 04

    Operations aligned with the controls the authority reviews.

How we do it

How we do it

  1. 01

    Requirements assessment

    We verify your tax, customs and inventory control standing.

  2. 02

    Tier definition

    We assess the most suitable tier based on your history and controls.

  3. 03

    Application preparation

    We compile the information and documents required by the authority.

  4. 04

    Process support

    We follow up on requests and accompany you during the inspection visit.

  5. 05

    Maintenance and renewal

    We support notices, periodic obligations and renewals.

Deliverables

  • Requirements compliance assessment.
  • Tier recommendation.
  • Application file.
  • Obligations and renewal calendar.
  • Authority visit preparation guide.

Estimated duration

3 to 6 months, depending on the tier and available documentation.

Indicative reference; the final timeline is set during the assessment.

Frequently asked questions

Frequently asked questions

Request a VAT/IEPS Certification assessment

A specialist will review your case and propose a work plan with scope, timeline and deliverables.

Request an assessment

Other services