New SAT Tax Audit Criteria for 2026

The Mexican Tax Administration Service (SAT) has announced new criteria for the scheduling of tax audits for the 2026 fiscal year, aimed at improving efficiency and effectiveness in its audit and oversight processes.

These criteria are designed to identify taxpayers with higher fiscal risk by using advanced data analysis, cross-checks of information, and increasingly precise sector comparisons.

What Will the SAT Review in 2026?

The new criteria prioritize taxpayers whose operations may present potential risks, especially in the following areas:

• Transactions with tax havens: review of operations with jurisdictions of low or no taxation.

  
  

• Improper refund requests: analysis of refund applications that do not meet legal requirements.

  
  

• Effective tax rates: comparison with the industry average to detect discrepancies.

  
  

• Compliance with tax obligations: timely filing of returns and payment of taxes.

  
  

• Inconsistencies in reported data: use of analytical tools to identify unusual or inconsistent patterns.

  
  

Taxpayers who fail to comply with these parameters may be selected for audits in a scenario where the scrutiny level will be higher and reviews more rigorous.

Consequences of Non-Compliance: Indirect Costs and Reputation

Being subject to an audit does not only imply potential fines or penalties.

Audits can lead to administrative expenses, operational delays, the diversion of internal resources, and even reputational damage.

Taking preventive measures today is far less costly than reacting to an unexpected audit later on.

What Information Should Taxpayers Have Ready?

With the increasing use of data analysis and cross-checking tools, the SAT can now detect irregularities with greater precision.

For that reason, companies must ensure that their fiscal data is consistent, updated, and traceable across all sources:

CFDI and Digital Tax Receipts

• Verify the correct issuance and receipt of all invoices.

  
  

• Align CFDIs with accounting and banking records.

  
  

• Maintain control over cancellations, credit notes, and complements.

  
  

Electronic Accounting

• Keep accounting books up to date and reconciled.

  
  

• Align journal entries with reports submitted to the SAT.

  
  

Tax Returns

• Periodically review receipts, declarations, and payments.

  
  

• Validate preloaded data in the SAT portal, especially for VAT and ISR.

  
  

Bank Statements and Reconciliations

• Perform monthly reconciliations to detect discrepancies between reported income and actual movements.

  
  

• Ensure deposits and transfers are properly supported by CFDI or contractual documentation.

  
  

Supporting Documentation and Contracts

• Keep contracts, invoices, and payment proofs readily available.

  
  

• Maintain supporting documentation for deductions, refunds, or tax credits.

Source: Gob.MX

How Brinta Helps You Anticipate and Reduce Risks

Brinta centralizes and automates tax management for companies in Mexico and across Latin America, integrating electronic invoicing, tax declarations, and financial data control into a single unified platform.

By automatically cross-checking information between CFDI, accounting, the SAT portal, and bank statements, Brinta helps detect inconsistencies before they are flagged by authorities reducing the risk of penalties and audits.

 Talk to the Brinta team and discover how to anticipate tax audits with integrity, automation, and timely compliance.