This year, 2026, will be especially difficult for taxpayers in Mexico.
An intense inspection campaign is coming. Everything indicates that it will be the mother of all battles regarding oversight.
That is, there is a crusade against massive tax evasion.
This is a crusade that seeks to combat the issuance of Digital Tax Receipts over the Internet (CFDI) that are false or do not cover real operations.
To put it in a much more popular and understandable language, the SAT goes all out against the “invoicing companies.”
The righteous will pay for the sinners
The Treasury and the SAT, headed by Edgar Amador and Antonio Martínez Dagnino, assure and reiterate that it is not a generalized campaign.
Which will be an effort focused on detecting “invoicing companies” and those who use them to deceitfully reduce the amount of taxes to be paid and/or obtain balances in favor of VAT or even launder money or divert public resources.
To identify and punish bill collectors, the government will carry out this campaign, with its collection arm strengthened.
The SAT will carry out tax audits with a much more technological and punitive profile.
Therefore, although it is not a generalized campaign and aims to concentrate on those who industrialize the black business of tax evasion, the truth is that all taxpayers will have to take extreme precautions when receiving invoices, because if they receive a false invoice they could be subject to audit, fines, cancellation of digital stamps and even preventive detention.
Tax evasion, national sport
In recent years, tax evasion has become a kind of national sport, said in 2019, the then Federal Prosecutor (PFF), Carlos Romero.
By then, the official calculated the amount of evasion carried out through this scheme at 2 billion pesos, from 2014 to 2018.
According to the most recent official data, reported by the PFF in October 2025, during appearances before Congress for the 2026 Economic Package, tax evasion generated by billing companies amounts to 54,698 million pesos, in the period from 2022 to 2025.
This figure represents the damage to the treasury due to schemes detected and reported, equivalent to the amount defrauded from the treasury through the issuance and use of false invoices (apocryphal CFDI).
Invoicers and cheaters
Shell companies or companies that invoice simulated operations are colloquially called “invoicing companies.”
Officially they are identified as Companies that Invoice Simulated Operations (EFOS).
They are companies legally registered with the SAT but that do not carry out real economic activities.
Its purpose is to issue false invoices; Apocryphal CFDI for goods or services that were never delivered or provided.
And they sell them to other companies or people that the SAT identifies as Companies that Deduct Simulated Operations (EDOS), in exchange for a commission on the invoiced amount.
SAT, recharged
Since the last government, the government has taken action against tax fraud.
From the publication in Efos “blacklists” in the Official Gazette of the Federation and the SAT portal, to reforms to the Federal Tax Code that will be in force starting this year.
The most important thing is that the Tax Administration Service (SAT) will start the year with a “reloaded” profile.
That is to say, it will have new powers that represent a very powerful arsenal to combat the “invoicing companies.”
Who will they audit?
The SAT announced who it will audit:
To those who carry out operations with invoice or payroll companies; those who present recurring tax losses; simulate or abuse deductions; obtain income that is not declared; abuse fiscal incentives; present inconsistencies between what they import or buy and what they sell; import products with prices below the market and fail to comply with non-tariff regulations or restrictions; do not pay withholdings for your employees; carry out operations with tax havens; request improper returns; pay less taxes in effective rate compared to their sector.
Target amount
According to its own official figures, the SAT projects to collect almost 6 billion pesos (5.8 billion pesos).
And it will do so with more fiscal surveillance, greater digitalization, cross-information, and a battery of tariffs on foreign trade.
The Mexican economy, although it rebounds, will have a low level of growth this year and the government needs more fiscal resources and will apply them to make its projections a reality.
This 2026 will be a difficult year, with new rules, for taxpayers. We will see.
Glimpses
To the inspection campaign we must add the impact of the cascade of price increases that are anticipated to occur this year. 2026 will not be easy for consumers and taxpayers.
