Background on the Tax Authority and Its New Powers
In 2026, the tax authority will exercise enhanced powers to combat tax evasion and ensure compliance with fiscal obligations. This comes after a recent reform to the Federal Tax Code (CFF) granted the tax authority greater authority to target tax fraudsters, including those involved in false billing schemes.
Who are Factureras?
Factureras, or Empresas que Facturan Operaciones Simuladas (EFOS), are companies engaged in simulated or fraudulent business transactions. These entities are listed by the tax authority to facilitate their identification and monitoring.
According to the most recent definitive list, there are 11,067 EFOS in Mexico.
Targeted Audit Groups for 2026
The tax authority has outlined specific criteria for selecting high-risk taxpayers for audits in 2026. These groups include:
- Large taxpayers: 1,200 entities (companies or individuals with annual income exceeding 1.25 million pesos, representing 6.3% of the total)
- Medium and small taxpayers: 12,000 entities (0.02% of the total)
- Export-related taxpayers: 3,000 entities (2.5% of the total)
Audit Triggers for 2026
The tax authority has identified several red flags that will initiate audits in 2026, including:
- Transactions with factureras or nomineras
- Recurring tax losses
- Abusive deductions or unreported income
- Excessive use of tax incentives
- Discrepancies between import and sales records
- Operations with tax havens
- Improper refund claims
- Lower-than-sector-average effective tax rates
Enhanced Penalties for Tax Fraud
The recent reform to the CFF allows for stricter penalties against tax fraudsters, including prison sentences ranging from two to nine years for those involved in false billing schemes.
“The amended Federal Tax Code now includes penalties of two to nine years in prison for individuals engaging in the creation, issuance, receipt, purchase, or acquisition of false invoice documents,” explained Luis Carlos Figueroa Moncada, vice president of the Instituto Mexicano de Contadores Públicos (IMCP).
Prison Preventive Detention
The reform, part of the 2026 Economic Package, aligns the CFF with Article 19 of the Constitution to enable preventive detention for individuals under investigation for tax-related offenses involving factureras.
Key Questions and Answers
- Who are Factureras? Factureras, or Empresas que Facturan Operaciones Simuladas (EFOS), are companies engaged in simulated or fraudulent business transactions.
- How many Factureras are there in Mexico? According to the most recent definitive list, there are 11,067 EFOS in Mexico.
- What groups will be audited by the tax authority in 2026? The tax authority will audit large taxpayers (1,200 entities), medium and small taxpayers (12,000 entities), and export-related taxpayers (3,000 entities).
- What triggers audits in 2026? The tax authority will initiate audits based on red flags such as transactions with factureras, recurring tax losses, abusive deductions, unreported income, excessive use of tax incentives, discrepancies between import and sales records, operations with tax havens, improper refund claims, and lower-than-sector-average effective tax rates.
- What are the enhanced penalties for tax fraud? The reformed CFF allows for prison sentences ranging from two to nine years for individuals involved in false billing schemes.
