By José Luis Álvarez Sánchez
On November 7, 2025, a relevant reform to the Federal Tax Code was published, which significantly strengthens the powers of the SAT regarding digital tax receipts via Internet (CFDI). A noteworthy aspect of this reform is the incorporation of Article 49 Bis, which creates a specific procedure for a home visit when the authority presumes that a taxpayer is issuing false CFDIs.
This new Article 49 Bis establishes a special home visit procedure linked to the verification powers provided for in Article 42, Section V, paragraph g) of the Code. Its purpose is to verify whether the CFDIs issued by a taxpayer comply with the requirements of Article 29-A, Section IX, particularly with respect to the actual existence of the transactions they cover.
Immediate suspension of CFDI issuance
One of the most sensitive aspects of the new article is that, from the notification of the visit order, the SAT may order the immediate suspension of the issuance of CFDIs. The order must state the specific reason why the authority presumes that the receipts are false, but the suspension operates automatically and is maintained until the resolution of the procedure is issued. In practice, this can totally or partially paralyze the operation of the business.
Scope and development of the home visit
The visit may take place not only at the tax domicile, but also at any place where the activities covered by the CFDIs are carried out: branches, offices, warehouses, warehouses and even fixed or semi-fixed posts on the public highway. In addition, inspectors are empowered to use technological tools, such as photographs, audio or video recordings, from the beginning of the investigation.
Short-term defense
During the visit or within the five business days following its practice, the taxpayer may offer evidence and state what he/she deems appropriate to rebut the presumption of falsity. However, the article itself imposes strict criteria on the admissible evidence, requiring that it be directly related to the purpose of the visit, that it not be dilatory and that it clearly proves the reality of the operations.
This represents an important change in the defense strategy: it is no longer sufficient to exhibit contracts or bank receipts, but it is essential to prove the material, operational and economic existence of the invoiced activity.
At Vega, Guerrero & Asociados, we can advise you and defend your interests considering the implications of these new provisions.
