Is fuel paid in cash deductible in Mexico?

No. Art. 27, section III of the LISR requires payment by check, transfer, card or an authorized electronic wallet, even below MXN 2,000.

Does the electronic fuel wallet grant credit for fuel?

No. It is a SAT-authorized payment instrument the company tops up with its own funds. Credit is a separate product — the CNBV-regulated Línea de Crédito Clara, which can fund the wallet.

Fuel cards for companies in Mexico: the 2026 CFO guide

Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)

Published: 7/8/2026 • Last reviewed: 7/8/2026 • 7 min read

A decision guide for CFOs in Mexico: how to compare business fuel cards, capture automatic CFDIs and deduct 100% of fleet fuel spend.

Summary

A decision guide for Mexican CFOs on business fuel cards: why cash payments kill the deduction (Art. 27 LISR), how SAT-authorized electronic fuel wallets differ from corporate cards and paper vouchers, the five CFO decision criteria, and how to estimate ROI by comparing lost-CFDI costs against instrument fees.