Why and how will the SAT hunt for false invoices in 2026?
To avoid these losses to the treasury, since 2014, with a reform in 2014 to the CFF, the federal administration has carried out actions to hunt down these so-called false invoices and to the invoice companies or EFOS, with the publication of the latter in the DOF.
With the changes applied for 2026, the SAT will be able to record audio, video and capture photographs in home visits to verify materiality, that is, companies demonstrate that they have infrastructure, machinery, goods, personnel and documents to offer goods and services for which they issue invoices to clients.
This will only be done when the SAT has certain alerts or cross-checking of information, for example, the IMSS consults the workforce of the supposed company and it does not have registered workers, has not submitted tax payments, or has submitted declarations in an unfulfilled manner, details Mendieta González.
The hunt for fake invoices will extend in 2026, with the SAT’s power to pause the digital seal for those who are supposedly purchasing false invoices or have received an invoice from one or more companies published on the SAT blacklists.
“There is a very high probability that the clients of these suppliers will be required to verify the receipts and services,” comments the CCPM member.
A penalty of two to nine years in prison was also added, as well as informal preventive detention “for anyone who, by themselves or through an intermediary, issues, disposes of, buys, acquires or gives tax effects to false tax receipts,” refers to article 113-Bis of the CFF approved by Congress.
How are SAT operations verified?
The hunt for fake invoices and invoices is more focused on companies and people who make purchases of invoices for larger amounts and that are intangible.
“Today, companies, since electronic invoices were created, and since the publication of blacklists came out, companies know that it is an essential part to maintain all operations and information sufficient and competent to demonstrate materiality and business reason,” explains Mendieta.
As a natural person, like the tax authority, you can support the purchase of products and provision of services with photos, videos and audios, especially personal or essential expenses to carry out your economic activity that you want to deduct, in case you are a natural person with business activity or freelancer, such as medical expenses or photography equipment for a photographer.
There is a case in which the tax authority, in order to verify the provision of a medical service and approve the deductible expense, asked the taxpayer for prescriptions, diagnoses and clinical analyses, explains Luis Pérez de Acha, founding partner and director of the Pérez de Acha e Ibarra de Rueda law firm.
Those who receive and request invoices will also have to pay more attention and verify that the data of their service provider or supplier of goods is true and in order, explains the tax specialist.
It will also not hurt to check that the companies or individuals that issue us an invoice for the provision of services or sale of products are not on the SAT blacklists.
Companies or individuals published on the SAT blacklists can be consulted from the SAT platform.
