Introduction
Mexico’s tax authorities have added 49 new entities to the definitive list of fraudulent invoice issuers, including suppliers and contractors of municipal governments in Chiapas and Jalisco over previous years.
Background on the Fraudulent Invoice Issuers (EFOS)
The tax authorities maintain a “blacklist” of entities known as Empresas que Facturan Operaciones Simuladas (EFOS), which are companies that issue false invoices for non-existent or fictitious operations. The primary goal of these EFOS is to assist other taxpayers in evading taxes, money laundering, or diverting resources.
Who are the EFOS?
An “EFOS” is a company that issues invoices or fiscal receipts for non-existent or fictitious transactions. These entities help other taxpayers evade taxes, launder money, or misappropriate resources.
The Blacklist and its Updates
The tax authorities publish this blacklist to clearly identify these EFOS. According to the most recent update, there were 11,160 EFOS in Mexico by the end of November 2025. The list is updated monthly with new additions published by the tax authorities each month.
New Additions to the Blacklist
- Constructora Barle, S.A. de C.V.: This company received over 30,000 pesos from the Comitán municipal government in January 2024 for two invoices. One invoice was for repairing roofing and locksmith work across various areas, while the other was for repairing executive chairs.
- Gointermedial, S. de R.L. de C.V.: This supplier to the Ahome municipal government in Jalisco received 309,000 pesos for two contracts in June 2023. One contract was for cleaning parks and gardens along Blvd. Centenario, while the other was for general cleaning maintenance in Parque 13 de Septiembre and Plazuela 27 de Septiembre.
- Toscano Prato Italchénco, S.A. de C.V.: This firm was subcontracted by the Politecnico University of the Center in 2016. Since 2018, the Federal Audit Superior (ASF) has recommended auditing this company to verify compliance with its tax obligations. Additionally, Toscano Prato Italchénco, S.A. de C.V. appears in a 2023 provider registry of the Technological University of Querétaro (UTEQ).
Process and Consequences for Newly Blacklisted Entities
Rolando Silva, the executive director of the Instituto Mexicano de Contadores Públicos de México (IMCP), explained that these 49 entities were initially added to the list of suspected fraudulent invoice issuers, giving them an opportunity to prove they did not issue false invoices.
After failing to disprove the suspicion, the tax authorities included them in the definitive list of fraudulent invoice issuers, making them subject to penalties such as digital seal cancellation and losing the ability to issue invoices. Silva emphasized that these entities now face sanctions.
Key Questions and Answers
- What are the consequences for entities added to the blacklist? Entities added to the blacklist face penalties, including digital seal cancellation and losing the ability to issue invoices.
- How are entities added to the blacklist? Entities are first placed on the suspected fraudulent invoice issuers list and given an opportunity to prove they did not issue false invoices. If they fail to disprove the suspicion, they are added to the definitive blacklist.
- What is the purpose of the blacklist? The blacklist, known as the Empresas que Facturan Operaciones Simuladas (EFOS) list, aims to identify and monitor companies that issue false invoices for non-existent or fictitious operations, helping to prevent tax evasion, money laundering, and resource misappropriation.
