On November 7, 2025, Article 49 Bis of the Federal Tax Code was published in the Official Gazette of the Federation. This article aims to combat the issuance of invoices more effectively for simulated transactions (EFOS). This article establishes a special and expedited home visit procedure to verify that the Digital Tax Receipts (CFDI) issued by a taxpayer cover existing, genuine, and real transactions.

The Tax Administration Service (SAT) will apply this procedure when it suspects that the CFDI are fraudulent (do not comply with the requirement of Article 29-A, Section IX of the Federal Tax Code). It is important to note that this procedure does not follow the general rules for home visits in Article 49, but rather a simplified scheme with strict deadlines and immediate suspension of CFDI issuance.

Procedure for Conducting the Inspection:

Initiation and Inspection Order

The SAT (Mexican Tax Administration Service) issues an order stating the reason for the presumption of falsity of the CFDI (Digital Tax Receipts).

From the moment the order is delivered or notified, the issuance of CFDI by the taxpayer is immediately suspended (Article 17-H Bis does not apply).

The suspension remains in effect until the final resolution.

Location Where the Inspection Takes Place

Tax domicile, establishments, branches, premises, offices, warehouses, fixed/semi-fixed stalls, or any location where the activities covered by the CFDI are carried out.

The inspectors may take photographs, audio, or video recordings upon arrival. Additionally, the order is delivered to the person being inspected, their legal representative, the person in charge, or whoever is present, informing them that the inspection is being recorded.

If no one is available to receive the visit, if the visit is refused or obstructed, or if the address does not exist/is incorrect:

– A detailed report is drawn up and the visit is concluded.

– The order is served via the tax mailbox or posted on the court’s public noticeboard (Articles 134 and 139).

– The authority will return within the next three business days.

If the obstruction persists: the SAT (Tax Administration Service) will issue a detailed report and, without further proceedings, will issue a resolution within fifteen business days declaring the CFDI (Digital Tax Receipts) fraudulent.

Identification and Witnesses

The inspectors must identify themselves and designate two witnesses. If witnesses are not designated or do not accept, the authority will appoint them.

Minutes and Procedure

The SAT (Mexican Tax Administration Service) will prepare a detailed report of the observed facts and detected irregularities. The taxpayer being inspected may offer evidence during the inspection or within the following five business days to rebut the presumption of falsity.

If they refuse to sign the report or accept a copy, this will be noted in the report (without affecting its validity).

Timeframes and Resolution

The procedure lasts a maximum of 24 business days from the delivery/notification of the order until the resolution.

After 5 days for presenting evidence, the authority has 15 business days to issue and notify the resolution.

Possible Determinations:

a) The taxpayer rebutted the presumption → the suspension of CFDI issuance is lifted.

b) The taxpayer did not rebut the presumption → the CFDI are considered false with general effects, the transactions do not produce tax effects (Article 17-H, Section XIII applies), and the procedure outlined in Article 17-H Bis will be followed.

Consequences for Third Parties

If a falsity is declared (section b), the taxpayer’s name and Taxpayer Identification Number (RFC) will be published on the SAT website and in the Official Gazette of the Federation (within 45 business days following notification).

It is important to note that third parties who received these CFDI (Digital Tax Receipts) must file a supplementary tax return within 30 calendar days of publication in the Official Gazette of the Federation to reverse the tax effects. Failure to do so will result in the temporary restriction of their use of the digital seal certificate (Article 17-H Bis, section XIV).

Criminal Aspects

The Ministry of Finance will pursue criminal charges against any activity related to false tax receipts (Article 113 Bis of the Federal Tax Code).

Through this procedure, the SAT seeks to be swift and effective in combating the issuance of false invoices (EFOS), with immediate suspension of invoicing and the burden of proof on the taxpayer to rebut the presumption of falsity.

We remain at your service for any questions or clarifications regarding this matter.