Introduction to the Federal Fiscal Prosecution and its Actions
The Federal Fiscal Prosecution has filed a total of 59 claims against “factureras” (individuals or entities engaged in issuing false invoices) amounting to 54,688 million pesos with the Federal General Prosecutor’s Office (FGR) over the past three years, according to Grisel Galeano, head of the office.
Detailed Breakdown of Claims
- In 2022, the claims totaled 17 billion pesos.
- In 2023, additional claims worth 21.7 billion pesos were filed.
- In 2024, claims amounting to 10 billion pesos were made.
- So far in the current year, another 5.6 billion pesos’ worth of claims have been filed.
Galeano emphasized that these figures equate to complete budgets of entire Mexican states, which could have funded hospitals, roads, universities, and scholarships. She stressed that no one should exploit legal loopholes and that the proposed amendments aim to close evasion doors rather than pressure compliant taxpayers.
The “Black List” and its Growth
According to the data from the “black list,” established in 2014, by the end of August last year, there were already 11,028 registered “factureras.”
Proposed Amendments to the Federal Fiscal Code (CFF)
The 2026 Economic Package proposes several amendments to the CFF to intensify the fight against “factureras” and enable the application of preventive detention for them.
- One key aspect of the CFF reform is aligning it with Article 19 of the Constitution, which mandates preventive detention for any activity related to false fiscal receipts.
- Prior to this constitutional amendment, there were instances where factureras cases were dismissed, leading to their release and payment of less than a million pesos despite causing millions in fiscal losses.
Galeano mentioned that the Servicio de Administración Tributaria (SAT) has 1,568 denunciated cases related to false invoice fraud before the FGR. Out of these, 1,173 cases have been judicialized, and 565 cases are now under prosecution with 368 factureras receiving the extinction of their criminal process.
New Powers Granted to the Tax Authority
- Express home visits for verification: The tax authority can now conduct express home visits to confirm if issued fiscal receipts correspond to genuine and verifiable operations.
- Timeframe for review: The authority has 24 days to review and issue a resolution if there are indications of false invoice issuance by a company.
- Contributor’s response: Contribuitors have time to respond and prove the actuality of reported operations that led to issued invoices or receipts.
- Consequences: The direct review may lead to the permanent revocation of a contribuitor’s digital certificates and seals, or even criminal accusation resulting in a three to six-year prison sentence.
Moreover, other proposed powers for the tax authority include denying registration to the Registro Federal de Contribuyentes (RFC) for individuals linked with sham companies.
What are “Factureras”?
A “facturera” is an individual or entity that buys electronic invoices for simulated or non-existent operations to reduce tax payments and defraud the fiscus by reporting false expenses.
Companies that create and sell these false invoices are known as Empresas que Facturan Operaciones Simuladas (EFOS).
Key Questions and Answers
- What are “factureras”? Factureras are individuals or entities that engage in purchasing false electronic invoices for non-existent or simulated operations to minimize tax payments and defraud the fiscus by reporting fabricated expenses.
- What is the Federal Fiscal Prosecution’s role? The Federal Fiscal Prosecution is responsible for filing claims against “factureras” and other fiscal offenses, ensuring compliance with tax laws and protecting the public treasury from fraud.
- What are the proposed amendments to the CFF? The amendments aim to align the CFF with constitutional provisions mandating preventive detention for false fiscal receipt-related activities and grant the tax authority new powers to conduct express home visits, verify operations, and impose stricter penalties on factureras.
