Overview of the Reform and Its Impact on Factureras
On October 28, the Mexican Senate approved a reform to the Federal Tax Code (CFF) that introduces a new offense for issuing or receiving false tax invoices, carrying penalties of two to nine years in prison and preventive detention.
New Delict in Article 113-Bis of the CFF
The reform adds a new delict to Article 113-Bis of the CFF, targeting individuals who, either directly or through an intermediary, issue, sell, buy, acquire, or transfer tax-related effects using false tax invoices. This change aims to combat tax evasion, money laundering, and resource diversion facilitated by false invoices.
Role of Comprobantes Fiscales Digitales por Internet (CFDI)
Tax law expert Luis Pérez de Acha explains that the CFF modifications establish a new obligation for CFDI, requiring them to cover genuine transactions, real acts, or legal realities. This change aims to prevent the creation and circulation of false invoices.
Definition and Consequences for Factureras
A “facturera” is a company that issues invoices for non-existent or fictitious operations, helping other taxpayers evade taxes, launder money, or misappropriate resources. These companies, known as Empresas que Facturan Operaciones Simuladas (EFOS), are listed by the tax authority to ensure their identification.
According to the latest list, there are 11,067 EFOS or companies issuing false invoices in Mexico. The new delict for false billing, with penalties of 2 to 9 years in prison, will apply not only to these EFOS but also to those who receive such false invoices.
If a single tax invoice issued by a taxpayer is deemed false, all other invoices from that taxpayer may also be considered false. Additionally, those who issued or received these false CFDIs will have their digital signature certificates temporarily and permanently restricted.
Prosecution Process
To prosecute taxpayers for false billing, the tax authority must file a complaint with the Prosecutor’s Office. In her testimony before the Chamber of Deputies, Grisel Galeano, the Federal Tax Prosecutor, stated that 59 denunciations for facturera cases had been filed with the FGR over three years.
Key Questions and Answers
- What is a facturera? A facturera is a company that issues false invoices for non-existent operations, helping others evade taxes or launder money.
- What is the new delict introduced by the CFF reform? The new delict targets individuals who issue, sell, buy, acquire, or transfer tax-related effects using false tax invoices.
- What are the consequences for those found guilty? Penalties include two to nine years in prison and preventive detention. Digital signature certificates may also be temporarily or permanently restricted.
- How many factureras are there in Mexico? According to the latest list, there are 11,067 EFOS or companies issuing false invoices in Mexico.
- How does the CFF reform affect CFDI? The reform establishes a new obligation for CFDI, requiring them to cover genuine transactions, real acts, or legal realities.
