Overview
- Rules in force since January 1 under the 2026 Miscellaneous Tax Resolution and new CFF Article 49 Bis allow abbreviated reviews of suspect invoices with defined response deadlines.
- The SAT can declare a CFDI invalid for tax purposes if requested supporting documents are not provided within the prescribed timeframe.
- Frequent triggers for review include incorrect recipient data, regime mismatches, misuse of the CFDI type, tax calculation errors, and discrepancies with the actual transaction.
- Suspending the Digital Seal Certificate stops the issuance of CFDI, disrupting sales particularly in e‑commerce, professional services, and contracting with public entities.
- Companies and digital platforms are being told to strengthen validation systems and maintain full traceability and proof of operations, as accountants report the SAT uses automated analytics to flag inconsistencies.