Technical compliance: What must the platform meet?

The 2026 IEPS reform mandates a specific technical-compliance architecture for digital gambling platforms: a central betting-transaction system, a cash-control system, and a system providing SAT with permanent, real-time online information. This requirement, grounded in the decree published in the Diario Oficial de la Federacion on 7 November 2025, applies equally to resident and foreign digital operators serving Mexico-based participants, meaning offshore platforms cannot avoid the technical build-out by operating outside domestic licensing. No certification body, standard-setting scheme, or cost figure for implementing this architecture was identified in the evidence reviewed this cycle, so the practical build cost and lead time for compliance remain unquantified. The obligation is confirmed and durable, tracing to primary legislation rather than a circular, which raises the likelihood it persists regardless of the outcome of the parallel reform-horizon tracks pursuing a wider rewrite of the gaming law.