The Tax Administration Service (SAT) will intensify invoice reviews in the 2026 annual tax declaration to prevent fraud in refunds, particularly for medical services. Authorities have identified cases using invoices from deceased or inactive doctors. Clear guidelines will be published from January to March.
The SAT has announced strict measures for the 2026 annual tax declaration for individuals in April, focusing on refund requests. As part of this review, medical fee invoices will be checked to ensure professional IDs match the issuer and that CLABE bank accounts belong to the registered holder.
"We have seen that sometimes they include non-procedural invoices; we have been cross-checking invoices for, for example, medical services from doctors who are not practicing or are already deceased, and people keep submitting that type of invoice," explained Antonio Martínez Dagnino, head of the SAT.
Since 2019, refunds require a formal request and proof of access to the funds, reducing automatic payments. For 2026, the SAT will publish deductible invoice characteristics between January and March.
Errors that can lead to refund rejections include: selecting an incorrect fiscal regime, omitting income or losses, failing to load provisional payments, not reviewing preloaded data, faulty CFDI stamping, inconsistencies in information like RFC or CLABE, and improper use of the balance in favor.
These audits aim to eliminate improper refunds, ensuring only legitimate taxpayers receive their balances.
