Starting April 24, 2026, the “Complemento Concepto para la facturación de Hidrocarburos y Petrolíferos” will take effect as part of the CFDI for gas stations selling regular, premium gasoline or diesel. Created by SAT in coordination with SENER, CNE and ATDT, it requires valid CNE permits to issue invoices. The measure aims to combat fuel theft, smuggling and corruption.
President Claudia Sheinbaum Pardo's government has announced a new mechanism to ensure traceability and legality in fuel commercialization. The “Complemento Concepto para la facturación de Hidrocarburos y Petrolíferos” will integrate into the Comprobante Fiscal Digital por Internet (CFDI) and take effect on April 24, 2026.
Developed by the Servicio de Administración Tributaria (SAT), in coordination with the Secretaría de Energía (SENER), Comisión Nacional de Energía (CNE) and Agencia de Transformación Digital y Telecomunicaciones (ATDT), the complement requires gas stations selling regular, premium gasoline or diesel to hold valid CNE permits. Without it, they cannot issue CFDI for these operations.
Authorities urge permisionarios to check permit validity on the CNE portal (https://www.cne.gob.mx/Permisos) and regularize if needed to avoid disruptions. “With these measures, the Government of Mexico reiterates its commitment to society to promote the legal fuel market, combat gasoline theft and smuggling, as well as strengthen revenue collection from this trade for the benefit of the entire population,” officials stated.
This initiative is part of broader efforts against huachicol. Estimates indicate the administration has recovered up to 200 billion pesos in fiscal revenues from actions against illegal imports. In 2025, Rafael Marín Mollinedo, head of Mexico's National Customs Agency, noted ongoing multimillion-dollar losses from smuggling from the United States, involving organized crime and companies.
