The updated lists of taxpayers suspected of issuing invalid invoices due to non-existent transactions require affected parties to provide proof or amend tax returns within 30 days.
Mexico’s Tax Administration (SAT) has revised the final lists of taxpayers suspected of engaging in non-existent transactions under Article 69-B of the Federal Fiscal Code.
The tax administration published Ordinances 500-05-2025-17071 and 500-05-2025-17218 in the Official Gazette on 11 July 2025.
Under Article 69-B of the Federal Fiscal Code, invoices issued by these taxpayers are considered void for tax purposes. Consequently, individuals and businesses that relied on such invoices to calculate their tax obligations are required either to provide evidence that the transactions actually took place or to submit a corrected tax return within 30 days from the date the lists are published in the Official Gazette.
Ordinance 500-05-2025-17071 lists the names and tax identification numbers of taxpayers who, as of 15 May 2025, failed to submit to the SAT the required evidence demonstrating that they had the assets, personnel, or infrastructure necessary to provide, produce, market, or deliver the corresponding goods or services.
Ordinance 500-05-2025-17218 lists the names and tax identification numbers of taxpayers who submitted information and documents to the SAT but failed to demonstrate, as of 2 June 2025, that they had the assets, staff, or infrastructure required to offer, produce, sell, or deliver the corresponding goods or services.
Earlier, Mexico’s Tax Administration (Servicio de Administración Tributaria, SAT) revised the final lists of taxpayers suspected of engaging in non-existent transactions under Article 69-B of the Federal Fiscal Code. The tax administration published Ordinances 500-05-2024-18415, 500-05-2024-18557, 500-05-2024-18442, and 500-05-2024-18622 in the Official Gazette on 18 October 2024.
