Mexico tightens control of electronic invoices from 2026
Mexico's amendments to the Federal Tax Code (CFF), published on 7 November 2025 as part of the 2026 economic package, take effect on 1 January 2026. Electronic invoices (CFDIs) that don't back real transactions can be treated as false, and the tax authority (SAT) can restrict the digital seal certificates of companies that use them, which blocks their invoicing. The reform also changes taxpayer registration (RFC) and invoice cancellation rules.
The reform to the Federal Tax Code was published in the Official Gazette (DOF) on 7 November 2025, together with the 2026 Federal Revenue Law and changes to the excise tax law.
What changed
- Invoices: electronic invoices (CFDIs) must back real transactions, or they can be treated as false. Using or issuing false invoices can be a criminal offence.
- Digital seals: the SAT can restrict a company's digital seal certificate (CSD) if it gives tax effect to invoices later found to be false. Without the certificate a company cannot issue invoices.
- SAT powers: wider verification and audit powers, with faster procedures to stop invoicing.
- Registration: new rules for registering in, and cancelling entries on, the Federal Taxpayer Registry (RFC), and for cancelling invoices.
- The changes generally apply from 1 January 2026.
Who is affected
Mexican companies and their finance teams, especially groups with high invoice volumes or many suppliers.
What to do
Check supplier due diligence and keep evidence that invoiced transactions took place.