On November 7th, 2025, the Federal Official Gazette (by its Spanish acronym, “DOF”) published the Decree amending, supplementing, and repealing various provisions of the Federal Tax Code (by its Spanish acronym, “CFF”), which will enter into force on January 1st, 2026. This Decree introduces a significant change in Mexico’s tax structure by strengthening the government’s audit powers, strengthening the government’s response to tax evasion schemes, and redefining taxpayers’ formal obligations within a stricter control framework.
The reform is structured around five (5) thematic areas that reconfigure the relationship between the tax authority and taxpayers, introducing more sophisticated surveillance mechanisms, new liability scenarios, and a comprehensive update of the penalty system:
I. Strengthening of audit powers.
The reform expands the tax authority’s scope of action through enhanced oversight of the taxpayers’ economic activities, as follows:
1. Cancellation and restriction of Digital Seal Certificates (by its Spanish acronym “CSD”). New grounds are added for the definitive or temporary cancellation of the CSD, which is essential for issuing tax invoices (by its Spanish acronym, “CFDI”). Notably, Article 17-H, Section XIII, provides for definitive cancellation when the taxpayer fails to rebut the presumption of issuing false invoices, in accordance with the new procedure set forth in Article 49 Bis.
Additionally, Article 17-H Bis expands the grounds for temporary restriction of the CSD, including repeated filing omissions, discrepancies between declared income and issued CFDIs, insufficient infrastructure or personnel, serious customs or tax violations, and links to companies issuing false invoices.
2. Powers over the Federal Taxpayers Registry (by its Spanish acronym, “RFC”). The tax authority gains broader control over RFC registration and continuity.
It may deny registration to legal entities whose partners or representatives are linked to entities with unresolved irregularities under Articles 17-H or 69 of the CFF. It may also cancel RFCs of deceased individuals and suspend obligations for those who fail to file tax returns for three (3) consecutive fiscal years.
3. Expanded powers during home inspections. Home visits are modernized with the use of technological tools to gather evidence (such as photographs, videos, and audio recordings) to be included in official reports and used as evidence. Tax inspectors may also obtain certified copies of accounting records and verify the existence of assets, documents, or accounts related to tax compliance.
4. Addition of Article 30-B. Digital platforms must now allow real-time, online access for the tax authority to monitor compliance through their systems and records. This measure targets digital economy operations and irregular activities.
Failure to comply with this obligation may result in temporary suspension of the service. This provision becomes effective on April 1st, 2026.
II. Challenging the issuance of false tax invoices.
A key axis of the reform is the tightening of the legal framework against simulated operations through unsupported CFDIs, a practice associated with so-called invoice factories, also known as EFOS:
1. New verification procedure (Art. 49 Bis). A formal procedure is introduced to address presumptions of invoice issuance without material capacity, setting out timeframes, evidentiary rules, and legal effects, establishing a formal framework to address simulation practices.
2. Issuing, selling, or using false CFDI becomes a public prosecution offense. Liability extends to digital platforms that promote or facilitate their distribution. Article 115 Ter establishes prison terms of three (3) to six (6) years for those who provide false information or documentation in audit procedures.
3. Addition of Article 29-A Bis. This provision allows the authority to determine irregularities related to simulated transactions during audits, without requiring the Article 49 Bis procedure, enabling faster administrative action.
III. New obligations and presumptions for taxpayers.
The reform introduces requirements that strengthen transaction traceability and broaden fiscal presumptions:
1. CFDI for hydrocarbon operations. Those who distribute or sell hydrocarbons must include their current permit number issued by the National Energy Commission in their tax invoices.
2. Authenticity of transactions. It is reaffirmed that every CFDI must reflect actual legal acts. Any CFDI lacking material support will be deemed false.
3. Restriction on invoice cancellations. CFDIs may only be canceled up to the month of the annual income tax return for the year in which they were issued.
4. Presumptions on bank deposits. Unrecorded deposits will be presumed as income. Additionally, bank deposits exceeding MXN$2,028,610.00 (Two million twenty-eight thousand six hundred and ten Mexican pesos, 00/100) in accounts held by persons not registered in the RFC will be presumed taxable.
IV. Update of the regime of infractions, crimes, and penalties.
The reform updates the list of tax infractions and criminal offenses, increasing the penalties and strengthening recidivism criteria:
1. New offenses include destroying closure seals, improper use of tax information, and issuing CFDIs using third-party RFCs. Fines range from MXN$1,910.00 (One thousand nine hundred and ten Mexican pesos, 00/100) to $36,740.00 (Thirty-six thousand seven hundred and forty Mexican pesos, 00/100), with progressive increases for repeat offenders.
2. The reform criminalizes the simulation of legal acts, improper withdrawal of goods from bonded warehouses, and false transactions involving foreign goods, with prison terms of five (5) to eight (8) years. Likewise, Article 105, Section XVIII penalizes false certifications of origin for imported goods under international treaties.
V. Reforms to the procedure for guaranteeing tax interest.
The mechanisms for securing tax interest and evaluating sufficiency are redefined:
1. Article 141 establishes that tax debt may be guaranteed through a specific sequence: deposit certificate, letter of credit, pledge, surety bond, joint liability, or administrative seizure. The guarantee must cover the updated tax assessment, accrued surcharges, and future surcharges over the next twelve (12) months. The option to waive this guarantee for revocation appeals is eliminated.
2. For its part, Article 156-Ter empowers the authority to enforce the guarantee immediately in the event of non-payment, reducing intermediate times and procedures.
