Background on the “Factureras” and Their Impact
In 2025, Mexico faces a significant tax evasion crisis due to “factureras,” companies engaging in false invoicing. These fraudulent entities are estimated to move around 3.1 billion pesos, generating an astronomical tax evasion of up to 1.4 billion pesos.
Alfonso Ramírez Cuéllar, vicecoordinador of Morena in the Chamber of Deputies, conducted a study revealing that false billing is one of Mexico’s most severe corruption modalities. Between 2014 and 2019, the SAT identified 8,204 ghost companies capable of generating 8.8 million false invoices worth 1.6 billion pesos.
What are “Factureras” and How Do They Operate?
False billing, or simulating economic transactions that never occurred, aims to pay fewer taxes, obtain tax refunds, or gain other illegitimate economic benefits. These fraudulent activities have resulted in a staggering 354 million pesos in fraud, equivalent to 1.4% of Mexico’s national GDP.
Current State of Investigations and Inactive Companies
As of now, there are 1,500 ongoing investigations against fraudulent companies, with no judicial orders for arrests issued. Additionally, 800,000 registered companies in the Federal Taxpayer Registry are inactive and considered high-risk, potentially acting as ghost companies.
Sophistication of “Factureras” and Upcoming Measures
The sophistication of “factureras” mechanisms surpasses traditional fiscalization, as they now use authentic digital tax documents (CFDI) to conceal non-existent operations. These include services never provided, goods never delivered, and cash flows that never occurred.
In response to this crisis, the 2026 Economic Package aims to combat this phenomenon by expanding the definition of false invoicing and enhancing consequences. Starting in 2026, both unsupported and seemingly valid digitally-timed CFDI without “materiality” (real-world operation) will be deemed invalid. Moreover, the reform holds accountable those who contract with linked suppliers in fraud networks, closing a loophole that previously allowed many companies to claim good faith.
Commitment to Pass the 2026 Economic Package
Pedro Haces Barba, Morena’s Operational Coordinator in the Chamber of Deputies, assured legislators’ commitment to passing the 2026 Economic Package on time, according to legal limits.
He expressed confidence in achieving the proposed objectives and goals of the president Claudia Sheinbaum’s economic policy, praising her ability to address adverse international conditions.
According to official figures, Mexico’s economic growth in 2025 is positive. Primary activities advanced 2.5% semesterly due to improved climatic conditions, while industrial activities decreased 0.4% compared to the previous semester due to manufacturing weakness and trade uncertainty.
The tertiary sector, including services, grew 0.5% semesterly, with retail commerce, leisure, and business & professional services standing out. The IMSS reported 23.6 million jobs in July, 1.3 million more than the previous year, influenced by digital platform workers’ incorporation.
Key Questions and Answers
- What are “factureras”? “Factureras” are fraudulent companies that engage in false invoicing to evade taxes, obtain illegitimate benefits, or conceal non-existent operations.
- How much tax evasion do “factureras” cause? It is estimated that “factureras” move around 3.1 billion pesos, resulting in a direct tax evasion impact of 1.45 billion pesos, equivalent to 27% of the estimated 2025 tax income.
- What measures are being taken against “factureras”? The 2026 Economic Package aims to expand the definition of false invoicing, enhance consequences, and hold accountable those contracting with linked suppliers in fraud networks.
- What is the current state of investigations against fraudulent companies? There are 1,500 ongoing investigations, with no judicial arrest orders issued. Additionally, 800,000 registered companies are inactive and considered high-risk.
- What is the commitment regarding the 2026 Economic Package? Morena legislators are committed to passing the 2026 Economic Package on time, according to legal limits.
