Introduction
In 2026, Mexican taxpayers face a challenging year due to an intense campaign of tax oversight, described as “the mother of all battles” in the realm of fiscal control.
Targeting Tax Evasion
The campaign aims to combat widespread tax evasion, specifically targeting the issuance of false or non-existent Comprobantes Fiscales Digitales por Internet (CFDI) to avoid real business transactions.
Cracking Down on “Facturadores”
Led by Hacienda and the SAT, headed by Edgar Amador and Antonio Martínez Dagnino, the campaign focuses on identifying “facturadores” – those who run fake businesses or use them to reduce taxes illicitly, claim false IVA credits, launder money, or misappropriate public funds.
Context and Relevance
Tax evasion has become a “national sport,” as stated by the former Federal Tax Prosecutor, Carlos Romero, in 2019. He estimated the evasion amount at 2 trillion pesos from 2014 to 2018 through this scheme.
According to the latest official data reported by the PFF in October 2025, tax evasion generated by “facturadora” companies amounted to 54.698 billion pesos from 2022 to mid-2025.
These “facturadora” companies, or legally registered but economically inactive entities, emit false invoices (apócrifos CFDI) for goods or services never delivered or provided, selling them to other companies or individuals identified as “facturadora” entities (EDOS) for a commission based on the invoiced amount.
Strengthened SAT
The Mexican government has taken actions against tax fraud in recent years, including publishing “black lists” of EFOS in the Federal Register and reforming the Federal Tax Code, effective from this year.
The SAT will start 2026 with a “recharged” profile, wielding powerful tools to combat “facturadores.”
Who Will Be Audited?
The SAT has announced that audits will target:
- Those engaging in operations with “facturadores” or nominees;
- Entities reporting recurring tax losses;
- Those simulating or abusing deductions;
- Entities obtaining undeclared income;
- Abusing fiscal incentives;
- Inconsistencies between imported/purchased items and sold items;
- Importing products below market prices while violating non-tariff regulations;
- Failing to pay employee withholdings;
- Engaging in operations with tax havens;
- Requesting improper refunds;
- Paying lower effective tax rates compared to their sector.
Revenue Projections
The SAT aims to collect nearly 6 trillion pesos through enhanced fiscal surveillance, digitalization, cross-information sharing, and export trade tariffs.
Despite an expected economic recovery, Mexico’s growth will remain low in 2026, necessitating increased fiscal resources for the government’s projections.
Additional Challenges
The tax oversight campaign will coincide with anticipated price increases, making 2026 a difficult year for both consumers and taxpayers.
Key Questions and Answers
- What is the 2026 tax oversight campaign about? It’s a focused effort by Hacienda and the SAT to detect and penalize “facturadora” companies, which engage in tax evasion through false invoices and other illicit activities.
- Who will be targeted by this campaign? The SAT will audit entities engaging in operations with “facturadora” companies, reporting recurring tax losses, simulating deductions, obtaining undeclared income, abusing fiscal incentives, and more.
- What are “facturadora” companies? These are legally registered but economically inactive entities that emit false invoices for goods or services never delivered, selling them to other companies or individuals for a commission.
- What are the SAT’s revenue projections? The SAT aims to collect nearly 6 trillion pesos through enhanced fiscal surveillance, digitalization, cross-information sharing, and export trade tariffs.
- Why is 2026 challenging for taxpayers? Besides the intense tax oversight campaign, 2026 will also see anticipated price increases, making it difficult for both consumers and taxpayers.
