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Mexico’s SAT Unveils Fast-Track Crackdown on Fake Invoices in 2026 Fiscal Plan

SAT outlines a 24-day fast-track with billing blocks from the first inspection under proposals still awaiting final approval.

Overview

  • Officials detailed an abbreviated procedure of about 24 business days that would cancel a suspect company’s invoicing at the start of an inspection and apply pretrial detention to partners, shareholders and representatives tied to false receipts.
  • The push builds on a recent constitutional change that treats issuing false fiscal receipts as a serious crime and enables preventive detention, with secondary laws and rules now in the legislative process.
  • SAT reports identifying 532 contributors in 2025 for allegedly issuing or using invoices without real operations, surpassing detections reported in comparable prior periods.
  • Planned tools include denying RFC registration to companies linked to prior factureras and prioritizing domicile visits to spot shell entities registered to false or abandoned addresses, sometimes with stolen identities.
  • Authorities frame the measures as targeted at a small, high-impact group and as part of a 2026 revenue strategy to avoid broad tax hikes, while urging taxpayers to consult the Article 69-B lists published on the SAT website.