SAT appointment backlog delays new business projects

On August 3, 2026, the Business section of El Norte published a report on the backlog of in-person appointments before Mexico’s Tax Administration Service (SAT) in Nuevo León, a situation that affects the completion of procedures essential to starting and developing economic activities.

According to the information reported by the newspaper, nearly 15,000 in-person appointments may have accumulated over the past twelve months across the Taxpayer Services offices in Monterrey, Guadalupe, and San Pedro. This saturation can delay for several months the launch of new business projects, the incorporation of companies, and the entry of young professionals into productive activity.

Mandatory Procedures That Still Require In-Person Attendance

The problem is concentrated mainly in procedures that cannot yet be completed digitally and still require the taxpayer’s physical presence, such as obtaining or renewing the electronic signature, or e-signature, for legal entities. Without this tool, companies face limitations in filing tax returns, issuing tax invoices, completing administrative procedures, and complying with other obligations that are essential to their operations.

Gustavo Leal Cueva’s Assessment

The report includes an interview with Gustavo Leal Cueva, partner at Leal Benavides y Compañía and president of Fiscalia, who explained that the problem is not limited to a shortage of available appointments, but also arises from the procedures and restrictions imposed by the tax authority itself.

Leal Cueva noted that taxpayers frequently obtain an appointment only after waiting several weeks, yet when they appear before the SAT, they may be unable to complete the procedure because a document, requirement, or additional clarification is missing. In such cases, the taxpayer must begin the appointment process again.

Restrictions That Extend the Delay

However, the system may prevent the taxpayer from immediately requesting a new appointment and may require a waiting period of up to 30 days before another appointment can be scheduled. This restriction unnecessarily prolongs processing times and can turn a correctable documentary omission into a delay lasting several weeks or even months.

The Impact on Nuevo León

The issue is particularly significant in Nuevo León, a state characterized by intense industrial, business, and professional activity. Delays in obtaining an electronic signature or completing other in-person procedures are not merely an administrative inconvenience; they can also become an obstacle that postpones investments, hiring decisions, and new business projects.

Toward a More Efficient Service System

The situation highlights the need to review the appointment system, expand service capacity, and establish mechanisms that allow taxpayers to correct omissions without having to restart the entire process. The modernization of SAT services should be aimed not only at strengthening controls, but also at facilitating compliance and preventing tax procedures from becoming a barrier to economic activity.