The Mexican Tax Administration Service (Servicio de Administración Tributaria – SAT) has formally presented its Master Plan 2026. Based on the premise that an honest tax administration is a tool for social justice, the authority seeks to reduce inequality and strengthen democracy through efficient and responsible tax collection.

For businesses, this translates into a shift in audit strategy—from broad, generalized approaches to risk-based analytical models. In 2026, compliance will be assessed not only by tax payments made, but also by operational consistency and transparency throughout the value chain.

Within this context, the Master Plan is structured around three main pillars, as outlined below:

• Pillar I: Taxpayer Assistance and Digital Simplification
• Pillar II: Intelligent Auditing and Selection Criteria
• Pillar III: Combating Simulation and “Invoice Mills” (Factureras)

Below is a general overview of each of the pillars presented by the tax authority under the Master Plan 2026.

• Pillar I: Taxpayer Assistance and Digital Simplification

The tax authority has acknowledged the need to be “closer to taxpayers,” announcing a significant expansion of both physical and digital services. Nine new taxpayer service offices will be opened in key locations such as Mexico City, Nuevo León, Jalisco, and Quintana Roo, among others. In addition, the Mobile Office strategy will reach all 32 states to facilitate essential procedures, including electronic signature issuance and address updates.

A fundamental change under this pillar is the modernization of the clarification process through the Virtual Taxpayer Assistance Window, which is intended to be more agile and conclusive.

• Pillar II: Intelligent Auditing and Selection Criteria

The Master Plan 2026 establishes a transparent audit framework in which examinations will be directed exclusively at taxpayers with documented irregularities. The SAT has identified specific behaviors that will trigger its alert systems, including:

• Effective Tax Rate: Taxpayers whose effective tax rate is significantly lower than the average for their industry.
• Operational Inconsistencies: Discrepancies between imports or purchases and subsequent sales.
• Loss Management: Taxpayers reporting recurring tax losses or abusing tax incentives.
• Withholdings: Failure to remit employee withholdings is now considered an immediate audit priority.

A positive development under this pillar is the commitment to uniform application of audit criteria. Complex concepts such as substance (materiality), unidentified deposits, and marketing expenses will be evaluated under the same standards nationwide. This provides greater legal certainty, allowing companies to prepare their accounting support and defenses under a predictable national framework.

• Pillar III: Combating Simulation and “Invoice Mills”

The most stringent component of the plan is the direct and aggressive action against entities that sell or purchase false invoices. The SAT will conduct targeted on-site inspections to identify such entities, with the authority to immediately suspend their operations upon detecting irregularities.

For the customers of these entities (EDOS), the risk is systemic:

• A 30-day period will be granted to correct their tax situation following the declaration that an invoice is invalid.
• Failure to regularize within this timeframe will result in the suspension of the taxpayer’s invoicing capability.
• Criminal complaints will be filed with the Public Prosecutor’s Office under the new criminal offense applicable to firms or operators involved in issuing false tax invoices.

From our perspective, the Master Plan 2026 reflects a tax authority that prioritizes precision over volume. The increased use of technology for online procedures, combined with focused audits targeting smuggling and tax evasion, signals the evolution toward a more sophisticated tax ecosystem.

Should you wish to review the Master Plan 2026 published by the Mexican Tax Administration Service, the document is available for download at the following official source:

Master Plan 2026 | Servicio de Administración Tributaria | Government of Mexico | gob.mx

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.