The 2026 Economic Package introduces a CFF Initiative that significantly amends the Mexican Federal Tax Code regarding electronic invoices, or CFDIs, carrying major tax and criminal consequences for taxpayers. A new requirement in Article 29-A mandates that CFDIs must represent existing, true transactions, allowing tax authorities (SAT) to declare them false and deny tax effects if this criterion isn’t met. Furthermore, the new Article 49 Bis establishes an abbreviated 24-business-day verification procedure for the SAT to challenge CFDI veracity without a traditional audit, leading to immediate suspension of digital certificates and requiring taxpayers to challenge the falsehood presumption within only five business days. Ultimately, non-compliance with these strict new CFDI rules can result in criminal prosecution and corporate criminal liability.
Source: insightplus.bakermckenzie.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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