Following the constitutional reform published in December 2024, Mexico has significantly strengthened its system of consequences for acts related to tax evasion and smuggling. This reform—which expands the categories of tax crimes considered serious—allows for mandatory pre-trial detention, limits procedural benefits, and tightens criminal prosecution mechanisms for companies and legal representatives involved.

Among the offenses that most concern exporting and importing companies are smuggling and the use of false digital tax receipts (known as CFDIs). While these can stem from deliberate schemes, they may also arise from operational errors, documentation omissions, failures in traceability, or misuse of tax and customs benefits. These situations are often detected during routine tax audits.

Smuggling, as defined by the Federal Tax Code (CFF), is not limited to bringing goods into the country without paying duties. It also includes errors in customs declarations, incorrect use of tariff classifications, or incomplete or missing documentation. In many cases, the root cause is poor administrative management or a lack of technical knowledge.

The use of false or simulated CFDIs is criminally prosecuted when it is shown that the receipts do not support real transactions, were issued by non-existent suppliers, or were used to unduly reduce the taxable base. These situations frequently come to light during electronic reviews or formal audits by the Mexican tax authority (SAT).

With the enactment of the December 2024 reform, both types of conduct can lead to severe consequences:

In the current landscape, prevention is the only effective shield. Companies engaged in foreign trade must shift from a reactive to a preventive approach, through specialized audits, regulatory controls, and expert legal support.

Today, a documentation or tax error can escalate within days from an administrative review to a criminal investigation.

To mitigate these risks, companies must ensure:

At ST STRATEGO, we have over 20 years of combined experience in both the public and private sectors, allowing us to provide a high-level legal-technical approach aligned with the real operational criteria of oversight authorities.

Our service portfolio includes:

• Specialized legal defense in tax, customs, and criminal-tax procedures.
• Strategic legal advice and defense from the start of audits.
• Preventive audits to detect regulatory deviations before they escalate.
• Implementation of the 360° Tax and Customs Compliance Model, which helps structure and demonstrate ongoing compliance with obligations before SAT, ANAM, and other authorities.

The constitutional reform of December 2024 marks a turning point in Mexico’s tax oversight landscape. Today, mere compliance is not enough: it must be documented, proven, and defended with rigorous technical and legal standards.

At ST STRATEGO, we help companies safeguard their operations, prevent fiscal and criminal penalties, and maintain continuity in their certifications and customs benefits.

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