3652033 - Mexico DIOT 2025 - Manual Completion for Tax Rate Types Required

SAT’s new DIOT is more granular and expands the layout from 25 to 54 fields, introducing clear distinctions by region (Northern Border, Southern Border, Rest of Country) and by VAT nature and deductibility (creditable vs non‑creditable).

SAP Business ByDesign 

To stay compliant in SAP Business ByDesign from Sept 1^st 2025, whenever using Border Region tax codes, user must select Northern Border Region or Southern Border Region tax rate type as applicable (instead of “Border Regions”). This drives the regional splits expected by SAT in the new format. 

If invoices were already created using the old “Border Regions” tax code, it is required to update the invoice with the correct regional tax rate type. If updating the invoice is not feasible, the user must manually adjust the DIOT output to reflect the correct region before submission.

 If you track non‑creditable VAT (IVA no accreditable) through your own process, a manual completion is required because those fields are not supported. Enter those values directly before filing. 

Review required: 

Even with the new output, the DIOT TXT must be reviewed by the user prior to submission, since certain SAT fields are not supported in SAP Business ByDesign.

If your scenario needs any of these, complete or adjust the information before filing. 

Submission options: 

You can submit the ByD‑generated TXT via the SAT portal. If preferred - or if you need fields not covered - the other two alternatives remain available:

(a) Manual capture directly in the SAT DIOT portal, or

(b) Batch upload using an externally prepared TXT built to SAT’s carga masiva layout.

Also refer to to related article: KB1258907 - DIOT report Mexico - Temporary Unavailability and Filing Alternatives

KBA , SRD-FIN-GLO-TAX , GLO - Tax Declaration , Problem