Mexico's Secretariat of Finance and Public Credit (SHCP) published Acuerdo 151/2026 in the Diario Oficial de la Federación on October 8, 2026, creating the Vehicle Codes System (SICLAVE) and moving every vehicle-code procedure online. The agreement enters into force on October 9, 2026, replacing the in-person filings that manufacturers, distributors and importers previously handled at the Tax Revenue Policy Unit (UPIT) in Mexico City.

Mexican manufacturers, assemblers, authorized distributors, vehicle dealers and border-strip importers of new automobiles must open a SICLAVE account with a valid e.firma and file vehicle-code requests and reports through the system by October 9, 2026, when the new rules take effect, or their filings will not be received and a sale document omitting the vehicle code fails article 13 of the Federal Law on the Tax on New Automobiles (LFISAN). The vehicle-code report must reach SICLAVE at least 15 days before the vehicle is sold to the consumer.

What changed for new-vehicle code filings?

Acuerdo 151/2026 replaces the vehicle-code procedure previously set out in Anexo 15, Apartado C of the Resolución Miscelánea Fiscal, where codes were published periodically after in-person submissions at UPIT. Six procedures now run exclusively through SICLAVE: company-number requests, model-number requests, the vehicle-code report, model- and version-description modifications, and vehicle-code cancellations. Each filing is received only once signed with the user's e.firma, and SICLAVE issues a digital receipt with date, time and folio.

PositionMeaning
1Vehicle type (0 automobile, 1 pickup, 2 truck, 3 border-imported, 6 hybrid, 9 electric)
2 to 3Company number, assigned by UPIT through SICLAVE
4 to 5Model number, assigned by UPIT through SICLAVE
6 to 7Version, selected by the filer

The code's seven-character structure is unchanged; the novelty is procedural. UPIT still assigns company and model numbers, but through SICLAVE instead of across a counter in Mexico City, and the published codes migrate from Anexo 15 to the SICLAVE consultation page.

Who must use SICLAVE?

The rules apply to physical and legal persons that manufacture, assemble or are authorized distributors of new automobiles, vehicle dealers in the new-car trade, and importers of new vehicles for definitive stay in the northern border strip, Baja California, Baja California Sur and the partial region of Sonora. These are the same actors already obliged under LFISAN article 13 to include the vehicle code on every sale document; the agreement changes how they obtain and report that code, not who owes it.

What must filers do before October 9, 2026?

  • Generate a SICLAVE access account through the SHCP MSSN portal using a valid e.firma, following the operating manual.
  • Request SICLAVE access by email to [email protected], attaching official ID, the fiscal-situation certificate and, where applicable, a power of attorney, all in PDF.
  • Request a company number, if one is not already assigned, and model numbers through SICLAVE, with the documents each procedure requires.
  • File the vehicle-code report at least 15 days before selling the vehicle to the consumer, so UPIT can validate the code in time.
  • Resolve any document inconsistency within three business days of the authority's notification, or the request stalls.

Pending company- and model-number requests at entry into force are processed under the rules in force when they were submitted, and vehicle-code reports already filed but not yet published in Anexo 15 migrate to the SICLAVE consultation page. Until SICLAVE can pull the fiscal-situation certificate and compliance opinion directly from the Tax Administration Service (SAT), filers must still attach those documents themselves.

What happens to filings outside SICLAVE?

From October 9, 2026, all vehicle-code procedures are received only when signed with the SICLAVE user's e.firma; the prior general rules on this procedure in other instruments cease to apply. A sale document that omits the assigned vehicle code fails LFISAN article 13, the provision the agreement implements. Registered, modified and cancelled codes are consultable on the SHCP SICLAVE page.

Live
Mexico: federal tax package, miscellaneous fiscal resolution and digital invoicing rules
Track pending federal tax rulemaking and administrative fiscal-resolution changes for the tax, accounting and payroll (VAT, CIT, BEPS) industry.
Email 30+ news

Confirm whether your operation falls under LFISAN article 13, open the SICLAVE account before October 9, 2026, and brief the tax and compliance team on the 15-day pre-sale filing window. Codes already assigned stay valid, but every new report, modification and cancellation runs through SICLAVE alone. Continuous, per-jurisdiction monitoring from Obsidian surfaces a change like this the moment it publishes in the official gazette.