What does this mean in practice?

For taxpayers subject to the requirement, implementation entails:

• Physical equipment to measure inflows, outflows, and on-hand volumes.
• Software that consolidates volumes, the CFDI (e-invoices) associated with them, and produces daily/monthly reports.
• Periodic submission of reports to the SAT (Mexican Tax Administration Service).
• Obtaining certificates of correct operation issued by an authorized provider.

Non-compliance can lead to material contingencies, including fines of up to 5.6 million pesos, as well as criminal penalties ranging from three to eight years of imprisonment for those who, being legally obligated, fail to comply with volumetric control requirements."

A prevention and efficiency opportunity

For hotel groups—especially those with multiple properties or energy-intensive operations—this topic represents an under-diagnosed tax-risk area and an opportunity to review internal energy-control processes.

At JA DEL RÍO we are assisting companies in the Hospitality sector with the technical-legal analysis to determine whether the obligation applies, the gap assessment against RMF 2026 and its Annexes 21, 22, and 23, and support for the implementation and certification of volumetric controls.

If your hotel group uses natural gas, LP gas, or other petroleum products in significant volumes, it is worth assessing the issue proactively to avoid fines and serious criminal risks.

Let’s talk!

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.