Mexican SAT Lists Fraudulent CFDIs, Imposes 30-Day Compliance Window
Companies that transacted with taxpayers named in recent SAT publications must immediately reverse tax effects of associated digital invoices within 30 days to avoid suspension of operations, tax assessments, and criminal liability.
Mexico’s Tax Administration Service (SAT) has published three rounds of taxpayer names—on July 10, August 7, and August 15, 2026—under its new expedited domiciliary audit procedure, deeming all digital tax invoices (CFDIs) issued by those entities fraudulent and without tax effect. Recipients of these invoices face a 30-day deadline to reverse tax treatment; failure to do so triggers temporary suspension of their digital seal certificate, halting business operations, assessment of back taxes with surcharges and penalties, and potential criminal charges for tax fraud or illicit origin transactions carrying up to nine years imprisonment. Businesses must immediately review accounting records for transactions with listed taxpayers and monitor future SAT publications, as the authority will continue periodic releases.