In Mexican legislation, actions involving the alteration, falsification, issuance, or fraudulent use of electronic invoices (CFDI) are prosecuted under the Federal Tax Code (Código Fiscal de la Federación – CFF) as federal tax crimes.
The penalties depend on the specific conduct and the financial scale involved:
1. Issuing, buying, selling, or using fake/simulated invoices
(Art. 113-Bis of the CFF)
Applies to anyone who issues, sells, purchases, acquires, or gives tax effect to invoices that cover non-existent, false, or simulated transactions (commonly referred to as “EFOS” or “EDOS”):
- Imprisonment: 2 to 9 years in prison.
- Public Officials: If committed by a public servant in the exercise of their duties, they face dismissal and a 1 to 10-year ban from public service, in addition to the prison term.
2. False accounting entries or record alteration
(Art. 111 of the CFF)
Penalizes individuals who alter accounting records or simulate data supporting tax invoicing:
- Imprisonment:3 months to 3 years in prison for anyone who:
- Maintains two or more accounting systems with conflicting data.
- Conceals, alters, or destroys accounting books, records, or digital systems.
- Records false information in accounting entries or possesses fake documentation backing those entries.
3. Tax Fraud via Invoice Manipulation
(Art. 108 & 109 of the CFF)
If invoice manipulation is used as a scheme to evade taxes or obtain illegal tax benefits (e.g., claiming fraudulent VAT refunds), it constitutes tax fraud (defraudación fiscal). Penalties scale with the amount defrauded:
| Defrauded Amount (MXN)* | Prison Sentence |
| Up to $2,531,920 MXN | 3 months to 2 years |
| Exceeding $2,531,920 up to $3,797,870 MXN | 2 to 5 years |
| Exceeding $3,797,870 MXN | 3 to 9 years |
| When the amount cannot be determined | 3 months to 6 years |