Background on the Issue
The Mexican government, through the Secretariat of Finance and Public Credit (SHCP), has proposed reforms to the Federal Tax Code (CFF) for 2026, focusing on combating so-called “factureras.” These are companies that issue false invoices for non-existent transactions, causing significant damage to public finances. The proposed reforms aim to address this issue by strengthening regulations against the use of fake invoices and expanding the powers of the Mexican Tax Administration Service (SAT).
Key Proposed Measures
- Stricter Regulations Against Fake Invoices: The reform aims to comply with the constitutional mandate that includes false fiscal receipts in the catalog of offenses with preventive detention. The SAT will be empowered to deny RFC registration when links are detected with companies classified as factureras or those with a history of simulated operations.
- Immediate Suspension of Facturing: The reform allows the SAT to halt facturing immediately if there’s suspicion of false invoice emission. Through a streamlined home visit process, the SAT can stop CFDI issuance at the start of review and quickly determine if the covered operations are genuine. If irregularities are confirmed, the taxpayer loses their digital seal, and their name is published on the SAT portal and in the Federal Register.
- Focus on Legal Entities: These measures primarily target legal entities, as they account for most simulated operations and are part of organized tax evasion networks.
- Sanctions for Recipients: Recipients of false invoices have 30 days to correct their situation; otherwise, they risk sanctions like digital seal restrictions.
- Expanded Penal Pursuit: The authority can now file criminal complaints against legal representatives and partners linked to false invoice emission, broadening responsibility pursuit beyond the front company.
Additional Reforms
The reform also includes eliminating third-party identity verification, with the SAT solely responsible for validating contribuyent data during e.firma registration. This change aims to reduce personal information risks.
Moreover, the reform simplifies administrative burdens for small taxpayers by exempting those in the Simplified Regime of Trust from annual declarations, requiring only monthly definitive payments.
Lastly, the reform sets a maximum time limit for canceling electronic invoices (CFDI), allowing taxpayers to do so until the month of the annual ISR declaration submission.
Key Questions and Answers
- What are factureras? Factureras are companies that issue false invoices for non-existent transactions, causing significant damage to public finances.
- What powers will the SAT gain? The SAT will have the authority to deny RFC registration, immediately suspend facturing, and pursue criminal complaints against those linked to false invoice emission.
- Who will these measures primarily affect? These measures mainly target legal entities, as they are the primary drivers of simulated operations and organized tax evasion networks.
- What changes are being made to identity verification? Third-party identity verification will be eliminated, with the SAT solely responsible for validating contribuyent data during e.firma registration.
- How will administrative burdens be simplified? Small taxpayers in the Simplified Regime of Trust will no longer need to submit annual declarations, only requiring monthly definitive payments.
- What is the new time limit for canceling CFDI? Taxpayers now have until the month of their annual ISR declaration submission to cancel electronic invoices (CFDI).
