Cancún, Quintana Roo — Mexico’s tax authority, the SAT, has implemented a new express audit procedure targeting businesses suspected of issuing or using fake invoices, giving taxpayers just five business days to prove their transactions are legitimate.
The procedure, based on Article 49 Bis of the Federal Fiscal Code, allows the SAT to quickly review companies flagged for possible simulated operations or links to entities known as EFOS — tax receipt issuers for nonexistent transactions.
Edgar Hernández González, president of the Fiscal Commission of the Mexican Institute of Public Accountants (IMCP) in Cancún, outlined the key steps and preventive measures businesses should take.
How the Express Audit Works
The process follows a strict timeline:
- Notification: The SAT notifies the taxpayer of inconsistencies or links to suppliers that issue fake invoices.
- Defense period (5 business days): Taxpayers have five business days to submit documentation proving the transactions actually occurred.
- Resolution (2 days): The SAT has 48 hours to issue a ruling after receiving the evidence.
- Self-correction period (30 calendar days): If irregularities are found, taxpayers have 30 days to file amended returns and pay owed taxes, penalties, and interest to avoid further sanctions.
Consequences of Missing the Deadline
Failing to respond or prove the materiality of purchases and services within five days triggers immediate penalties:
- Temporary restriction of digital seals (CSD): The SAT blocks the taxpayer’s ability to issue electronic invoices, effectively halting sales, collections, and daily operations.
- Listing on definitive blacklists: The company becomes subject to further audits and legal repercussions with clients and suppliers.
5 Key Recommendations from IMCP Cancún
To avoid being caught off guard, tax experts recommend the following actions:
- Permanently review suppliers: Regularly check the tax status of current and new suppliers against the SAT’s official lists to ensure they are not classified as fake invoice issuers.
- Document materiality: Keep contracts, logs, emails, deliverables, photos, purchase orders, and accounting records that prove goods or services were actually received.
- Monitor the Tax Mailbox: Set up alerts and check the SAT’s Tax Mailbox daily. The five-day deadline starts from the official notification, and any delay can result in the loss of digital seals.
- Seek specialized tax advice: Upon receiving any suspicious notification or express requirement, immediately consult a tax accountant or specialist to structure a defense within the legal timeframe.
- Review internal processes: Accountants and business owners should jointly review internal procedures to prevent high-impact contingencies.
