Recent SAT Publications on Fraudulent CFDIs – Immediate Risks for Your Business
August 17, 2026
| Recent SAT Publications on Fraudulent CFDIs – Immediate Risks for Your Business | Nuevos criterios para auditorías y devoluciones: mayor certidumbre fiscal para su empresa |
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| The Tax Administration Service (SAT) continues to audit taxpayers as part of the new expedited domiciliary audit procedure, through which it can determine whether the digital tax invoices (CFDI) issued by such taxpayers are fraudulent. Note that on August 15, 2026, the SAT published the names of several taxpayers for these purposes in the Mexican Official Gazette for the third occasion, following the publications of July 10 and August 7, 2026. As a result, all CFDIs issued by the listed companies are deemed fraudulent and have no tax effect for those who received them. This means that if your company conducted transactions with any of these taxpayers, it faces significant tax, operational, and criminal exposure. Tax, operational, and criminal consequences for recipients of these invoices If companies that received invoices from the listed taxpayers fail to reverse the tax effects within the 30-day period, they will face, among others, the following consequences: – Temporary Suspension of Digital Seal Certificate. This entails CFDI receipts cannot be issued and, consequently, business operations are suspended from the moment the authenticity of the transactions covered by those receipts has not been verified. – Assessment of Tax Liabilities. The non-deductibility of expenses covered by such receipts and the disallowance of the corresponding VAT credit will empower the tax authority to initiate audit procedures and assess tax liabilities, including surcharges and penalties. – Criminal Consequences. The use of CFDIs covering nonexistent transactions may constitute tax fraud and, as applicable, the crime of transactions involving proceeds of unlawful origin, punishable by up to nine years of imprisonment. We recommend that you immediately review whether your accounting records include any transactions with taxpayers listed in the publications issued by the SAT pursuant to its new expedited audit authority, as the SAT will periodically publish taxpayers whose CFDIs are deemed fraudulent. It is essential to monitor these publications closely in order to promptly identify any risks that may affect your business. Foley’s tax practice has successfully represented numerous taxpayers in proceedings related to the presumption of nonexistence of transactions covered by CFDIs. Should you require advice and assistance regarding this matter, please contact our team directly for a confidential assessment of your exposure. This document is for informational purposes only and does not constitute legal advice. For a specific evaluation of your situation, please consult our specialists. | El Servicio de Administración Tributaria (SAT) continúa revisando a contribuyentes respecto de la nueva visita domiciliaria exprés, procedimiento mediante el cual puede determinar la falsedad de los comprobantes fiscales digitales por Internet (CFDI) emitidos por dichos contribuyentes. Cabe señalar que el 15 de agosto de 2026 el SAT publicó a diversos contribuyentes por estos motivos en el Diario Oficial de la Federación por tercera ocasión, en adición a las realizadas el 10 de julio y el 7 de agosto del presente año. Como consecuencia, todos los CFDIs emitidos por las empresas señaladas se consideran falsos y carecen de efectos fiscales para quienes los recibieron. Esto significa que si su empresa realizó operaciones con alguno de esos contribuyentes, enfrenta un riesgo fiscal, operativo y penal significativo. Consecuencias fiscales, operativas y penales para quienes recibieron esos comprobantes Si las empresas que recibieron comprobantes fiscales de los contribuyentes señalados no revierten sus efectos fiscales dentro del plazo de 30 días, enfrentarán, entre otras, las siguientes consecuencias: – Suspensión temporal del Certificado de Sello Digital. Esto implica la imposibilidad de emitir CFDIs y, en consecuencia, la paralización operativa del negocio desde el momento en que no se haya acreditado la autenticidad de las operaciones amparadas por dichos comprobantes. – Determinación de créditos fiscales. La no deducibilidad de los gastos amparados en dichos comprobantes y el no acreditamiento del IVA correspondiente facultarán a la autoridad fiscal para iniciar procedimientos de comprobación y determinar adeudos fiscales, incluyendo recargos y multas. – Consecuencias penales. La utilización de CFDIs que amparan operaciones inexistentes puede configurar el delito de defraudación fiscal y, en su caso, el delito de operaciones con recursos de procedencia ilícita, con penas de hasta 9 años de prisión. Recomendamos revisar de manera inmediata si dentro de su contabilidad existen operaciones vinculadas con los contribuyentes comprendidos en las publicaciones emitidas por el SAT en ejercicio de su nueva facultad exprés, dado que se estarán publicando periódicamente a los contribuyentes cuyos CFDIs se consideran falsos. Es fundamental mantenerse atento a estas publicaciones para identificar oportunamente cualquier riesgo que pudiera afectar a su empresa. La práctica fiscal de Foley ha representado exitosamente a diversos contribuyentes en procedimientos relacionados con la presunción de inexistencia de operaciones amparadas en CFDI. Si requiere asesoramiento y asistencia respecto de este procedimiento, contacte directamente a nuestro equipo para una evaluación confidencial de su exposición. Este documento es únicamente informativo y no constituye asesoría legal. Para una evaluación particular de su situación, consulte a nuestros especialistas. |
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