Fake tax receipts

On November 7, 2025, the DECREE reforming, adding, and repealing various provisions of the Federal Tax Code was published in the Official Gazette of the Federation, adding, among other articles, sections, and paragraphs, the following: 17-H, with section XIII; 17-H Bis, with section XIV; 29-A, section IX (with the current section IX becoming section X); 42, section V, with a subsection g) and a third paragraph (the current third paragraph becoming the fourth paragraph); 49 Bis; and 113 Bis, with a second, third, and fourth paragraphs (the current second, third, fourth, and fifth paragraphs becoming the fifth, sixth, seventh, and eighth paragraphs); all with the purpose of detecting tax receipts that cover non-existent transactions, transactions that are not true, or legal acts that are not real, punishing such conduct, and even prosecuting activities related to false receipts; the decree will enter into force on January 1, 2026.

Article 29-A, section IX, was added to the Federal Tax Code, stating that digital tax receipts must contain the requirement to cover existing, genuine transactions or real legal acts, and if this requirement is not met, they will be considered false for the purposes of the Code itself.

Article 29-A. The digital tax receipts referred to in Article 29 of this Code must contain the following requirements:

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IX. Protect existing, genuine transactions or actual legal acts.

Tax receipts that do not comply with the requirement established in this section are considered false for the purposes of this Code.

In the explanatory memorandum of the Initiative with Draft Decree reforming, adding, and repealing various provisions of the Federal Tax Code dated September 8, 2025, it was pointed out that with respect to those "existing, true, or real legal acts," they are not tax concepts, determining them based on their general meaning as follows:

... the concept of existing, according to the dictionary of the Royal Spanish Academy, is defined as "that which exists at a given moment," with synonyms including final, real, true, certain, authentic, material, effective, current, contemporary, coeval, and positive.

... the concept of true is defined as "containing truth," with synonyms such as real, authentic, certain, verifiable, legitimate, empirical, proven, positive, exact, effective, evident, corporeal, and material.

... is understood as real "having objective existence," with synonyms including true, authentic, existing, certain, verifiable, effective, tangible, concrete, undeniable, and positive.

In this regard, it was pointed out that tax receipts must contain transactions that exist at a given time, that are truthful, and that their existence is objective, so as not to be considered false. Therefore, the purpose of this addition is to prevent taxpayers from arguing that receipts cannot be false because they have been stamped by the Tax Administration Service.

In accordance with the above requirement, subsection g) and a third paragraph were also added to section V of Article 42, subsection g) and a third paragraph were added, empowering the tax authorities to conduct home visits in order to verify that tax receipts cover existing, genuine transactions or real legal acts, if the authority presumed that they were issued without complying with the requirement set forth in section IX of Article 29, as already stated; This type of home visit will be carried out in accordance with the procedure set forth in Article 49 Bis of the aforementioned Code, which was also added in the reform under review.

Article 42. …

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V. Conduct home visits to taxpayers to verify that they comply with the following obligations:

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g) That tax receipts cover existing, genuine transactions or real legal acts, when the authority presumes that such receipts were issued without complying with the requirement established in Article 29-A, section IX of this Code.

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The home visits referred to in subsection g) shall be carried out in accordance with the procedure established in Article 49 Bis of this Code.

However, the conduct of the home visit in accordance with the procedure set forth in Article 49 Bis shall be subject, in general terms, to the following:

• The order must state the reason why the digital tax receipts issued by the taxpayer are presumed to be false.
• The issuance of tax receipts will be suspended as of the delivery or notification of the order and will remain suspended until the corresponding resolution is issued.
• The visit will take place at the taxpayer's registered address, establishments, branches, etc., or wherever the activities are carried out or the services covered by the tax receipts issued are provided.
• Visitors may take photographs, record audio or video, and will be informed that the visit is being recorded using technological tools.
• If the visit cannot be carried out, the order will be notified via the tax mailbox or by public notice, for which the authority may issue a resolution determining that the taxpayer is issuing false tax receipts.
• Minutes shall be taken recording the facts known or irregularities detected by the visitors, for which witnesses shall be appointed.
• To refute the presumption that the tax receipts are false, evidence may be offered or statements made, for which a period of five business days shall be granted, counted from the business day following the date of the visit.
• The authority will also have a period of fifteen business days to issue and notify the resolution determining whether the taxpayer has refuted the presumption of falsification of the tax receipts and will revoke the suspension of the issuance of receipts, or if the taxpayer has not refuted it, they will be considered false with general effects and that the transactions contained therein do not produce or did not produce any tax effect, rendering their digital seal certificate null and void, based on Article 17-H, section XIII of the Federal Tax Code.
• The entire procedure must be completed within a maximum of twenty-four business days (beginning when the order is delivered or its notification takes effect, and ending when the decision is issued).
• The taxpayer will be published on the Tax Administration Service Portal and in the Official Gazette of the Federation within forty-five business days following the effective date of the notification of the resolution, so that third parties who received the tax receipts issued by said taxpayer may reverse the tax effect and correct it by filing a supplementary return within thirty calendar days from the date of publication in the DOF, or they will be temporarily restricted from using the digital seal certificate, in accordance with Article 17-H Bis, section XIV of the aforementioned Code.
• Any activity related to false tax receipts will be prosecuted.

In view of the foregoing, it was necessary to add section XIII to article 17-H of the Federal Tax Code; section XIV to Article 17-H Bis; and the second, third, and fourth paragraphs to Article 113 Bis, in order to try to curb the issuance of digital tax receipts via the Internet that contain false, inaccurate, or non-existent information, because the goods were not delivered or the services were not performed or generated; temporarily restricting the digital seal certificate when it is detected that taxpayers who received the tax receipts did not correct their tax situation within the thirty-day period granted for that purpose;  rendering the digital seal certificate null and void when it is detected that the taxpayer issuing tax receipts did not refute the presumption that they issued false tax receipts; and imposing a penalty of up to nine years in prison on anyone who issues, sells, purchases, acquires, or gives tax effects to false tax receipts.

Article 17-H. Certificates issued by the Tax Administration Service shall be invalid when:

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XIII. Determine that the taxpayer issuing tax receipts did not refute the presumption that they issued false tax receipts and that they fall under the provisions of Article 49 Bis, Section VIII, Subsection b) of this Code.

Article 17-H Bis. In the case of digital seal certificates for the issuance of digital tax receipts via the Internet, prior to rendering such certificates invalid, the tax authorities may temporarily restrict their use when:

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XIV. Detect that taxpayers who received digital tax receipts via the Internet, as referred to in section X of article 49 Bis of this Code, did not correct their tax situation within the period established in that section.

Article 113 Bis. A penalty of two to nine years' imprisonment shall be imposed, ....

The penalty described in the preceding paragraph shall be imposed on anyone who, either personally or through an intermediary, issues, disposes of, purchases, acquires, or gives tax effect to false tax receipts.

This offense will be investigated and prosecuted regardless of the status of any administrative proceedings that may have been initiated.

Likewise, the commission of this crime may result in material damage to the Federal Treasury, which must be compensated.

The same penalties shall apply to digital service platforms referred to in the Value Added Tax Law, as well as to the owners of such platforms who allow the publication of advertisements for the acquisition or sale of tax receipts covering non-existent or false transactions, simulated legal acts, or false tax receipts, as well as to those who knowingly allow or publish such advertisements through these platforms or by any other means.

At PGA, the legal and tax department is at your disposal to clarify any questions you may have, providing you with specialized advice on the matter and supporting you in any challenges that may arise in relation to this issue.

Article written by Lilia Ponce Magallanes, CPA.