The reform mandates that CFDIs must reflect genuine transactions, with false or simulated invoices losing all tax effects and exposing issuers, recipients, and intermediaries to criminal liability. It grants the SAT expedited powers under new Articles 49 Bis and 29-A Bis CFF to verify CFDI authenticity, suspend digital certificates, and publish false-receipt findings, while the amended Article 113 Bis CFF broadens tax-crime provisions to penalize anyone benefiting from or facilitating false CFDIs, including digital platforms
Mexico’s 2026 Tax Reform Tightens E-Invoicing Regulations and Adds Criminal Sanctions
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Mexico
Author: Ema Stamenković
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Content accuracy validation date:
17.10.2025
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10:00h
This adds a requirement that CFDIs must cover existing, true transactions or real legal acts. Non-compliance deems them false, denying general tax effects and triggering criminal prosecution for directly or indirectly involved taxpayers. Tax authorities gain new enforcement powers:
Domiciliary Audit to Verify CFDIs (Article 49 Bis of the CFF): Introduces an abbreviated SAT procedure to verify CFDI veracity without full traditional audits (up to one year), targeting simulated transactions for expeditious resolution under Article 29-A, Section IX.
Based on the proposed CFF wording, Article 49 Bis could create legal uncertainty due to:
- Expedited falsehood declaration (max. 24 business days).
- Short rebuttal period for taxpayers (5 business days), making veracity proof nearly impossible.
- Suspension of digital tax certificate (CSD) upon initiation, without Article 17-H Bis reinstatement (within 24 hours) applying.
- Publication on SAT Portal and Mexican Official Gazette to notify CFDI recipients.
- No due process hearing for recipients; once declared false, they have 30 calendar days from issuer's Official Gazette publication to reverse tax effects via amended return, or face CSD suspension.
- Criminal implications for simulated transactions:
- Corporate criminal liability under Article 421 of the National Code of Criminal Procedures and Article 11 Bis-B, Section VIII Bis, of the Federal Criminal Code.
- Pre-trial detention as precautionary measure per reformed Article 19 of the Political Constitution.
Power to Determine CFDI Falsehood During Any Audit (Article 29-A Bis of the CFF): Grants tax authorities authority to declare CFDIs false mid-audit for non-compliance with Article 29-A, Section IX, bypassing full Article 49 Bis procedure. If auditing a taxpayer, authorities can directly assess transaction veracity.
Reform of Tax Crime in Article 113 Bis of the CFF: Amends wording of crime punishing issuance, sale, purchase, or acquisition of tax receipts for non-existent/false transactions or simulated acts. Changes include:
- Expanding scope to sanction those who "give fiscal effects" to false receipts.
- Allowing investigation/prosecution regardless of related administrative proceedings.
- Stating the crime causes material damage to Federal Treasury, requiring reparation.
- Holding digital services platforms (per VAT Law) and holders criminally liable for allowing false CFDI ads.
Crimes involving false receipts are imputable to natural/legal persons. Under corporate liability, companies, representatives, or officers may be liable if committed in the company's name, behalf, benefit, or via its means—even by third parties. Sanctions include fines (based on net income), activity suspension, premises closure, judicial intervention, asset seizure, or dissolution.
CÓDIGO FISCAL DE LA FEDERACIÓN (The CFF): https://www.gob.mx/cms/uploads/attachment/file/691415/CFF_12-11-21.pdf
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