3578509 - New DIOT Layout for Fiscal Year 2025

In February 3rd, 2025, the Mexican Tax Administration Service (SAT) implemented a new platform for filing the Informative Declaration of Operations with Third Parties (DIOT). This update introduces significant changes to the VAT filing process related to operations with suppliers. 

Main changes in filing the DIOT: 

1. New online platform: SAT has enabled a web platform accessible at https://pstcdi.clouda.sat.gob.mx, eliminating the need to download additional software. The platform should be used for declarations from Fiscal Year 2025, as well as for late declarations from 2024 and prior years.  
2. Increase in required fields: from 24 field to 54 mandatory fields.
3. Information upload options: 
   • Batch upload: Allows taxpayers to generate and upload a file in .txt format with the VAT information of their suppliers, facilitating the mass upload of data. 
   • Manual upload: Designed for taxpayers with a lower volume of operations or for those who, after a batch upload, need to add new records.
4. Expanded capacity: The platform supports the sending of more than 40,000 records without having to go to a SAT office, streamlining the process for companies with a large volume of operations.
5. Update in the batch upload structure: Due to the increase in the required fields, taxpayers who use the batch upload option must adjust their systems and .txt file formats to comply with the new SAT specifications.
6. Obtaining a receipt: Upon completion of the DIOT submission, the platform generates a receipt as proof of the declaration made, providing security and registration to the taxpayer. 

The DIOT is now mandatory for those taxpayers with incomes of more than 4 million pesos in the immediately preceding fiscal year.

More information about the new platform can be found at the link below:

https://www.gob.mx/sat/prensa/sat-lanza-nuevas-plataformas-para-presentacion-de-diot-y-pagos-provisionales-o-definitivos-06-2025?idiom=es

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