MX · Expiry & renewal tracking
Never file an Annual Operating Report late
Facilities subject to federal reporting in Mexico file the Annual Operating Report (COA) with SEMARNAT between 1 March and 30 June, covering the previous year (RETC Regulation, Article 11). The legal representative signs it; failing to file or filing false data triggers the LGEEPA's sanctions (Article 13).
The Cédula de Operación Anual (COA, Annual Operating Report) is the reporting tool used to collect information on emissions and transfers of pollutants to air, water, soil and subsoil, and on hazardous materials and waste, and it updates the Pollutant Release and Transfer Register (RETC Regulation, Article 3, section II). The LGEEPA (General Law on Ecological Balance and Environmental Protection) requires those responsible for pollution sources to provide the information needed for that register (Article 109 Bis).
Facilities subject to federal reporting are: federal-jurisdiction stationary sources under Article 111 Bis of the LGEEPA (chemical, oil and petrochemical, paints and inks, automotive, pulp and paper, metallurgical, glass, power generation, asbestos, cement and lime, and hazardous waste treatment industries), including hydrocarbon sector activities; hazardous waste generators under the applicable rules; and those discharging wastewater into national waters (RETC Regulation, Article 9). Large generators of hazardous waste file their annual report through the COA (Regulation of the General Law on Waste, Article 72).
The COA is filed with SEMARNAT between 1 March and 30 June each year and reports operations from 1 January to 31 December of the previous year (RETC Regulation, Article 11; Air Pollution Regulation, Article 21). It can be filed through the online portal, which issues an acknowledgement, and must be signed by hand or electronically by the legal representative (RETC Regulation, Articles 12, 15 and 16).
SEMARNAT reviews the report and may ask the filer to complete, correct or clarify the information within up to 15 working days; if the filer does not, the report is treated as not filed (RETC Regulation, Article 13). The facility must keep the calculations and measurements behind the report for five years from each filing (Article 21).
At a glance
| Who files it | Facilities subject to federal reporting (RETC Regulation, Article 9; LGEEPA, Article 111 Bis) |
|---|---|
| Deadline | 1 March to 30 June each year (RETC Regulation, Article 11) |
| Period reported | 1 January to 31 December of the previous year (RETC Regulation, Article 11) |
| Filed with | SEMARNAT or, for the hydrocarbon sector, the Agency (RETC Regulation, Articles 11 and 12) |
| Channel and signature | Online portal with acknowledgement, or printed or electronic format; legal representative's handwritten or electronic signature (Articles 12, 15 and 16) |
| If information is missing | Up to 15 working days to complete or clarify; otherwise treated as not filed (Article 13) |
| Record keeping | Calculations and measurements for five years (Article 21) |
| Form | Form and instructions published by SEMARNAT (Agreement, DOF 14/08/2015) |
The same COA is used to report greenhouse gas emissions of facilities subject to the National Emissions Register and dioxin and furan results of those subject to NOM-166-SEMARNAT-2014 (Agreement, DOF 14/08/2015, Articles Two and Three).
Who is responsible?
The individual or company responsible for the reporting facility files the COA and answers for the accuracy of the information, which SEMARNAT adds to the register as filed (RETC Regulation, Articles 6 and 13). The report is signed by the legal representative (Article 15). The Federal Environmental Protection Agency (PROFEPA) or, where applicable, the Agency checks the information and whether it was filed on time and in the proper form (Article 30).
If the deadline passes
Where the report is not filed or contains false data, the administrative sanctions of the LGEEPA apply, without prejudice to criminal ones (RETC Regulation, Article 13). There are sanctions for breaching the LGEEPA and its regulations (LGEEPA, Article 171). Anyone asked to provide reports, data or documents must do so within 15 working days or faces the corresponding sanctions (RETC Regulation, Article 32).
A fixed window every year
The COA does not expire like a licence: it is filed every year between 1 March and 30 June. SEMARNAT has occasionally extended the deadline by an agreement published in the DOF; for example, the COA for 2019 could be filed until 30 September 2020 (Agreement, DOF 30/06/2020). Record 30 June as the expiry date and, once filed, move it to 30 June of the following year.
Tracking it with ExpirySuite
- Add a record for each reporting facility and enter 30 June of the current year as the expiry date; once the COA is filed, move the date to the following 30 June.
- Email reminders arrive 60, 30, 14, 7 and 1 day before and on the day; the 60-day reminder comes shortly after the window opens on 1 March, leaving time to gather measurements and calculations.
- Your environmental consultant or environmental team can upload the acknowledgement through a secure link that is valid for 14 days and needs no account.
- Assign a responsible person, such as the environmental team or legal representative; if the deadline passes with no acknowledgement, managers get further reminders 3, 7 and 14 days later.
Frequently asked questions
- When is the COA filed?
- Between 1 March and 30 June each year, with the information for 1 January to 31 December of the previous year (RETC Regulation, Article 11).
- Who must file it?
- Facilities subject to federal reporting: federal-jurisdiction stationary sources under Article 111 Bis of the LGEEPA, hazardous waste generators under the applicable rules, and those discharging wastewater into national waters (RETC Regulation, Article 9).
- What if the COA is incomplete?
- The authority may ask for it to be completed, corrected or clarified within up to 15 working days; if not, the report is treated as not filed (RETC Regulation, Article 13).
- How long must supporting records be kept?
- Calculations and measurements are kept for five years from the filing of each report (RETC Regulation, Article 21).
- Are there sanctions?
- Yes. If the report is not filed or contains false data, the administrative sanctions of the LGEEPA apply (RETC Regulation, Article 13; LGEEPA, Article 171).
Sources
- Regulation of the LGEEPA on the Pollutant Release and Transfer Register (RETC), Articles 3, 6, 9 to 16, 21, 30 and 32 (Chamber of Deputies, last amended DOF 31-10-2014, in Spanish)
- Ley General del Equilibrio Ecológico y la Protección al Ambiente (LGEEPA), Articles 109 Bis, 111 Bis and 171 (Chamber of Deputies, current text, last amended DOF 19-01-2026, in Spanish)
- Regulation of the LGEEPA on Air Pollution Prevention and Control, Articles 17 and 21 (Chamber of Deputies, last amended DOF 31-10-2014, in Spanish)
- Regulation of the General Law on Waste Prevention and Integrated Management, Article 72 (Chamber of Deputies, last amended DOF 31-10-2014, in Spanish)
- Agreement publishing the COA form and instructions (SEMARNAT, DOF 14/08/2015), in Spanish
- Agreement extending the deadline for the 2019 COA (SEMARNAT, DOF 30/06/2020), in Spanish
Last checked: Oct 11, 2026 · This page summarises official sources for general information and is not legal advice. Check the linked sources for current rules and fees.
Made for annual operating report (COA), SEMARNAT (Mexico)
A ready template for annual operating report (COA), SEMARNAT (Mexico) with sensible validity defaults, so you enter less and track more.
Reminders on time
Email alerts at 60, 30, 14, 7 and 1 day before each annual operating report (COA), SEMARNAT (Mexico) expires, plus overdue escalation to managers.
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Give each annual operating report (COA), SEMARNAT (Mexico) an owner and let employees update their own via a secure link — no login needed.