Mexico tax evasion and invoicing fraud

Mexico is facing significant challenges regarding tax evasion through simulated invoicing networks. Lawmakers have reported that fraudulent schemes involving fake invoices have resulted in losses exceeding 1.4 trillion pesos, an amount representing approximately 27% of the projected 2025 Federal Revenue Law. This scale of evasion is notably higher than previous estimates from the 2014–2019 period.

The Superior Auditor of the Federation has identified ghost provider networks across at least 13 states, impacting public services and works. In response, legislative working groups are calling for stricter regulations, more severe sanctions, and improved coordination between federal and local audits to combat shell companies.

In a related judicial development, the Supreme Court of Justice of the Nation (SCJN) ruled that taxpayers under investigation for potential false invoicing are prohibited from obtaining provisional suspensions to continue issuing electronic invoices (CFDI) while their cases are pending. This measure aims to prevent suspected entities from maintaining commercial activity through temporary judicial relief. Additionally, legal experts have noted that expanded powers granted to the Financial Intelligence Unit (UIF) to freeze bank accounts have increased the risk of companies facing sudden operational paralysis.