Overview
- SAT changed registration so the RFC and e‑signature are no longer granted the same day and companies must prove a genuine fiscal address tied to real operations.
- An abbreviated procedure of up to 24 days will begin with immediate suspension of the digital seal used to invoice, with SAT saying taxpayers will retain the right to be heard.
- Partners, shareholders and legal representatives implicated in selling invoices would be blocked from registering new companies, and buyers must correct their status or risk seal deactivation.
- Applying mandatory preventive detention remains a proposal that requires changes to the Fiscal Code and congressional approval, building on Article 19’s classification of false invoicing as a grave crime.
- As debate grows over due‑process risks and burdens on legitimate firms, SAT separately placed six companies on its definitive blacklist for using invoices tied to nonexistent operations.