How long must I keep fuel XMLs?

Five years as a general rule (CFF Art. 30), together with the payment instrument's statements that prove the payment method.

How often should I verify the wallet issuer?

At signing and annually thereafter: an issuer's authorization can be revoked, which affects your future deductions.

SAT requirements to deduct 100% of fuel in 2026

Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)

Published: 7/14/2026 • Last reviewed: 7/14/2026 • 7 min read

An operational checklist of SAT fuel requirements: authorized wallet issuer, per-fill CFDI, mileage logbook, XML archiving and record retention periods.

Summary

An operational checklist of SAT requirements to deduct 100% of fuel in Mexico: a compliant payment instrument (wallet issuer verified on SAT's list), a correct CFDI 4.0 per fill-up, a logbook explaining per-unit consumption, five-year XML archiving (CFF Arts. 28 and 30) and an annual reconciliation between returns and CFDIs.