{"id":6557,"date":"2026-03-09T22:35:21","date_gmt":"2026-03-10T03:35:21","guid":{"rendered":"https:\/\/guerrerosantana.com.mx\/express-cfdi-review-new-sat-authority-and-risks-for-businesses\/"},"modified":"2026-03-10T21:39:49","modified_gmt":"2026-03-11T02:39:49","slug":"express-cfdi-review-new-sat-authority-and-risks-for-businesses","status":"publish","type":"post","link":"https:\/\/guerrerosantana.com.mx\/ja\/express-cfdi-review-new-sat-authority-and-risks-for-businesses\/","title":{"rendered":"Express CFDI Review, New SAT Authority and Risks for Businesses"},"content":{"rendered":"

Express or Simplified CFDI Review<\/h3>\n

On November 7, 2025,<\/strong> an amendment to the Federal Fiscal Code was published in the Official Gazette of the Federation<\/strong> introducing a new audit authority known as the express or simplified CFDI review.<\/p>\n

This authority, regulated under Article 49-Bis of the Federal Fiscal Code, aims to verify the authenticity and economic substance of Digital Tax Receipts (CFDI) issued by taxpayers.<\/p>\n

 <\/p>\n

What does the express CFDI review involve?<\/h3>\n

The review is carried out through an on-site visit, which may take place at:<\/p>\n

    \n
  • Tax domicile<\/li>\n
  • Branches<\/li>\n
  • Offices<\/li>\n
  • Warehouses or storage facilities<\/li>\n
  • Fixed or semi-fixed stands<\/li>\n
  • Any location where the activities covered by the CFDIs are performed<\/li>\n<\/ul>\n

     <\/p>\n

    Key features<\/h3>\n
      \n
    • The authority must expressly state the reason for suspected falsity<\/li>\n
    • It may order a temporary suspension of CFDI issuance<\/li>\n
    • It is independent from digital seal restrictions (Articles 17-H and 17-H Bis)<\/li>\n
    • Auditors may take photos, audio, or video recordings<\/li>\n
    • Auditors must identify themselves, deliver the audit order, and appoint two witnesses<\/li>\n
    • The taxpayer may submit evidence during the visit or within five business days<\/li>\n<\/ul>\n

       <\/p>\n

      Procedure resolution<\/h3>\n

      The tax authority will have 15 business days to issue a resolution and may determine:<\/p>\n

        \n
      1. The taxpayer rebutted the presumption
        Any provisional measures, including CFDI suspension, will be lifted.<\/li>\n
      2. The taxpayer failed to rebut the presumption
        The CFDIs will be deemed false with general effects and will produce no tax effects, pursuant to Article 17-H, Section XIII.<\/li>\n<\/ol>\n

        The procedure must conclude within 24 business days from the notification of the audit order.<\/p>\n

         <\/p>\n

        <\/h3>\n

        Publication and third-party effects<\/h3>\n

        If the taxpayer fails to rebut the presumption:<\/p>\n

          \n
        • The situation will be published on the SAT website and in the Official Gazette<\/li>\n
        • Publication will occur within 45 business days<\/li>\n
        • Third parties receiving the CFDIs must reverse tax effects<\/li>\n<\/ul>\n

           <\/p>\n

          This authority is closely related to Articles 29-A Section IX, 42 Section V subsection g), and 113-Bis of the Federal Fiscal Code.<\/p>\n

          <\/h3>\n

          Recommendations<\/h3>\n

          Under this new framework, it is essential to:<\/p>\n

            \n
          • Verify the economic substance of transactions<\/li>\n
          • Ensure legal, accounting, and tax documentation is properly aligned<\/li>\n
          • Implement periodic vendor reviews<\/li>\n<\/ul>\n

             <\/p>\n

            The express CFDI review may represent a high-impact risk, particularly due to the potential suspension of invoicing, making preventive strategies critical.<\/p>\n

             <\/p>\n

            \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

            Express or Simplified CFDI Review On November 7, 2025, an amendment to the Federal Fiscal Code was published i […]<\/p>\n","protected":false},"author":3,"featured_media":6552,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Express CFDI Review, New SAT Authority and Risks for Businesses","_seopress_titles_desc":"Learn about the new express CFDI review introduced in Mexico\u2019s Federal Fiscal Code and how companies can prepare for this potential tax risk.","_seopress_robots_index":"","footnotes":""},"categories":[81],"tags":[],"class_list":["post-6557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-posts-ja"],"_links":{"self":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts\/6557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/comments?post=6557"}],"version-history":[{"count":1,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts\/6557\/revisions"}],"predecessor-version":[{"id":6574,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts\/6557\/revisions\/6574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/media\/6552"}],"wp:attachment":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/media?parent=6557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/categories?post=6557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/tags?post=6557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}