Cancún, Quintana Roo — Tax experts in Cancún are warning businesses and individuals that using fake invoices can lead to hefty fines and even prison time, as Mexico’s tax authority ramps up enforcement against fraudulent invoicing schemes.
Edgar Hernández González, president of the Fiscal Commission of the Mexican Institute of Public Accountants in Cancún, said that the Tax Administration Service (SAT) has published a blacklist of companies that failed to prove the legitimacy of their digital tax receipts (CFDI). Under Article 49 Bis of the Federal Fiscal Code, the tax authority determined that transactions backed by those receipts have no fiscal effect and acted according to the law.
Hernández warned that administrative and criminal proceedings have been initiated, as the use of false invoices constitutes a crime punishable by two to five years in prison.
Starting with the 2026 tax reform, the SAT has implemented “express audits” under Article 49 Bis to combat fraudulent billing. These audits require taxpayers to prove the materiality of transactions through contracts, logs, and financial traceability.
If fake invoices are detected, fines range from 55% to 100% of the invoiced amount, and criminal charges may be filed. Taxpayers must keep all documentation in order to prove legality. When irregularities are found, the SAT grants 30 calendar days to demonstrate that the transaction actually occurred.
The publication of the blacklist aims to alert individuals and companies that may have used these receipts to deduct taxes or claim VAT credits. Those affected are urged to come forward to the tax authority to correct their fiscal situation.
