Confirmed | The government goes after tax fraud and publishes a list with the names of taxpayers who issued fake invoices

The Tax Administration Service of Mexico (SAT) published two final lists of taxpayers linked to nonexistent transactions on October 9, 2026, under Article 69-B of the Federal Fiscal Code. Taken together, the lists include 120 taxpayers.

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The documents were published in the Official Gazette of the Federation (DOF) and correspond to two separate notices.

The SAT published a list with 120 taxpayers

The 120 taxpayers are split across two final Article 69-B notices:

• 106 taxpayers, included under notice 500-05-00-00-00-2026-24526.
• 14 taxpayers, included under notice 500-05-00-00-00-2026-24615.

Both documents were published in the DOF on Oct. 9, 2026.

Article 69-B sets out a procedure for cases in which the tax authority finds that a taxpayer issued tax invoices without having the assets, staff, infrastructure or material capacity to carry out the transactions they cover.

What the SAT determined

In the case of the 106 taxpayers, the authority said they did not present arguments or evidence to rebut the facts identified during the proceeding.

For the other 14 taxpayers, arguments and evidence were submitted, but the authority determined they were not enough to rebut the presumption of nonexistent transactions.

Once the steps set out in Article 69-B were completed, the taxpayers were added to the final global lists published by the SAT and the DOF.

What happens with the tax invoices?

The fifth paragraph of Article 69-B of the Federal Fiscal Code says that, for all purposes, the tax invoices issued by taxpayers definitively included in these lists have not and do not produce any tax effect.

This may affect those who used those invoices to claim tax effects, so they should review the related transactions and the documentation supporting them.

Article 69-B provides that those who assigned any tax effect to those invoices have 30 days from the publication of the final list to prove that they did in fact buy the goods or receive the services, or to correct their tax status.

The official lists can be consulted directly in the Official Gazette of the Federation through the corresponding notices for the 106 and 14 taxpayers.