- SAT published a September 15, 2026 update under Article 69-B of Mexico’s Federal Fiscal Code concerning taxpayers presumed to have issued invoices for non-existent transactions.
- The update is only a presumption stage, not a final finding that the listed taxpayers carried out simulated operations.
- Article 69-B allows SAT to presume non-existent transactions when a taxpayer lacks the assets, personnel, infrastructure, or material capacity to perform the documented supply, or is not located.
- A CFDI’s electronic validity does not by itself prove the underlying goods or services were actually supplied; SAT may challenge transaction substance.
- Taxpayers on the presumptive list must be notified via Buzón Tributario, SAT’s website, and the DOF, and may rebut the presumption within 15 days, with a possible one-time five-day extension; SAT then has up to 50 days to decide.
Source: fiscal-requirements.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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