In 2026, a tax reform based on the Código Fiscal de la Federación went into effect, giving digital sales in Mexico a new tax treatment.
As a result, digital platforms that operate as intermediaries, including Hotmart, became responsible for withholding and reporting VAT and ISR taxes on domestic sales to SAT (Servicio de Administración Tributaria), Mexico’s tax authority.
For you, as a creator who is a legal entity with a tax registration in Mexico and sells in Mexico, this means changes in how these taxes are paid to SAT and in the amount you receive for each sale.
In this article, we’ll explain what changed, how it affects your business, and what you need to do to regularize your documents on the Hotmart platform.
What should I know about real-time sales reporting to the SAT?
Digital platforms that operate as intermediaries, including Hotmart, are now responsible for reporting sales information to the SAT (Tax Administration Service) in real time.
Why did Hotmart start withholding these taxes?
VAT (Value Added Tax) and income tax have always been your tax obligations as a legal entity in Mexico. What changed is that, due to the federal tax reform in effect in 2026, digital platforms that act as intermediaries are now legally required to withhold and report these taxes directly to the SAT for each domestic sale.
Therefore, this is not a new tax or an additional charge from Hotmart. It is a legal obligation that applies equally across the market, meaning that all digital platforms operating as intermediaries in Mexico are subject to the same rule.
Who does this change apply to?
VAT and income tax withholding applies to creators that are legal entities and make domestic sales in Mexico, meaning when both the creator and the buyer are located in Mexico.
I’m an individual. Does this affect me?
No. This change applies exclusively to legal entities. If you are an individual, you will continue operating under the tax rules already in effect, with no adjustment to the treatment of your sales.
I have international sales. Does this affect me?
No. Withholding applies only to domestic sales in Mexico. Sales from Mexico to other countries and sales from other countries to Mexico remain unchanged.
What are the applicable rates?
Mexican law establishes different rates depending on the validity of the RFC (Federal Taxpayer Registry) registered in your account:
Valid and active RFC: 8% VAT (charged to the buyer at checkout) and 2.5% ISR withheld from your net income.
Invalid RFC, RFC with errors, or missing RFC: 16% VAT (charged to the buyer at checkout) and 20% ISR withheld from your net income.
When your RFC is correctly registered and matches your Tax Status Certificate issued by the SAT, Hotmart can validate your tax status and apply the preferential rates. Without a valid RFC, the law requires the maximum rates to be applied as a precautionary measure.
Why is my RFC so important?
The RFC directly affects the withholding impact on the final price of your product and your net income. With a valid RFC, the buyer sees a more competitive price at checkout (because the VAT added is lower), and you have less income tax withheld from each sale. Without a valid RFC, the final price increases for the buyer, and your withholding is significantly higher.
Verify your RFC number on the SAT portal by clicking here. After you validate it, update your RFC on the Hotmart platform, if needed.
❯ How do I update or register my RFC if I already sell on Hotmart?To validate or update your RFC on the platform:
What documents do I need to change my RFC? To make the process with our support team faster, we recommend preparing the documents needed to update your RFC:
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❯ How do I update my RFC if I haven’t sold on Hotmart yet?If you haven’t sold or validated your documents on Hotmart yet, you can check and update your RFC directly on the platform before starting your sales to avoid withholding at the maximum rates. To do this:
After you make your first sale, the screen to validate your documents will become available. |
What is the CFDI for withholding and what is it used for?
The CFDI for withholding is the digital tax receipt that Hotmart issues in your name, documenting all VAT and income tax amounts withheld from your transactions. This receipt allows you to credit (deduct) the withheld amounts in your periodic tax return filed with the SAT.
In other words: the tax withheld is not lost money. It works as an advance payment of your taxes. Throughout the year, instead of accumulating a large tax debt at the end of the fiscal year, taxes are paid in smaller installments with each sale, and those amounts are deducted from your final obligation.
The CFDI for withholding is issued in both scenarios — with or without a valid RFC — and in both cases, it can be credited with the SAT.
How do I issue the CFDI for withholding?
You can issue it on demand, directly from your account:
- Log in to your account at app.hotmart.com.
- In the side menu, click Sales > My Sales.
- In the Sales Report, use the button to issue the CFDI for withholding.
- Generate the receipt whenever you need it for your accounting or SAT tax return.
Will the price of my products change?
The base price you set for your product does not change automatically. What happens is that VAT is added at checkout, so the buyer sees a higher final amount, made up of your base price plus VAT. You continue receiving the amount based on the price you set, minus the income tax withheld.
Can I adjust my price to offset the impact?
Yes, you can adjust the base price of your product. Before doing so, consider two points: VAT is a consumption tax paid by the buyer, and the withheld income tax can be credited through the CFDI. In practice, the net impact on your income may be lower than it seems at first. We always recommend evaluating these adjustments with your accountant.