Tax Administration Service (SAT) Strengthens Actions Against Fake Invoices

Among the most relevant changes in tax regulations that will take effect in the next fiscal year, 2026, the one concerning the fight against the issuance and acquisition of fake invoices stands out.

A new audit mechanism has been established in Article 49-Bis of Mexico´s Federal Tax Code, which will be carried out through inspections when SAT suspects that invoices issued by Companies do not cover legitimate transactions. This is an "express" audit that entails the temporary suspension of the taxpayer's Digital Seal Certificates. The taxpayers will have only 5 days to provide evidence to refute the authority's observations. After this period, the authority will have 15 days to issue and notify a final resolution.

It is important to note that this procedure allows SAT to pursue criminal charges against any activity related to the issuance of false invoices; that is, those taxpayers who issue, sell, purchase, acquire, or give fiscal effect to false tax invoices.

Tax compliance will be especially relevant next year, and at TP Legal we can support you with a thorough review of your operations, contracts, physical and/or digital files, as well as gathering as much evidence as possible to support your daily operations.