In Mexico, how can you tell if an invoice is fake or legal?

The institution provides methods to identify a fake invoice and confirm that it is a legitimate document to prevent inconsistencies before the SAT.

In Mexico, how can you tell if an invoice is fake or legal?
In Mexico, how do you tell if an invoice is legitimate or not?Photo by Nathana Rebouças / Unsplash

Nowadays, the issuance of a false invoice is one of the problems that the Tax Administration Service (SAT) has worked to eradicate and prevent taxpayers, so it has released some tools for its detection and thus has the confidence that a legal invoice is being used.

The apocryphal invoices are usually produced by human error; however, it is important to remind the taxpayer that there are digital elements to detect and immediately notify the issuer of their respective correction.

How to identify a false invoice?

The SAT makes available to any user the online tool entitled: "Verification of digital tax receipts by internet", where the following data will be required to check if the invoice is legal and original.

Fiscal Folio of the invoice;
RFC of the person who generated the invoice;
RFC of who received it.

With these three data present in any invoice, taxpayers will be able to check on the Internet if the tax receipt is duly registered before the SAT and does not have any anomaly.

If the data is correct, the details of the invoice will appear and it can even be printed on the same site; however, if the invoice is false or has any error, the message that the invoice is not registered will appear, so you must notify the issuer.

To find the site, just visit the portal and go to the Electronic Invoice tab, and select the Verify your invoices tool. Here you will be able to check all the invoices you have in your possession.

Likewise, the SAT offers 14 extra points that every invoice must contain, to inform taxpayers about detection points to identify a legal or false invoice.

  1. RFC of the person issuing it.
  2. The tax regime in which they are taxed is according to the Income Tax Law.
  3. If there is more than one place of business or establishment, the address of the place of business or establishment where the Electronic Invoices are issued must be indicated.
  4. Contain the folio number assigned by the SAT and the digital seal of the SAT.
  5. Digital seal of the issuing taxpayer.
  6. Place and date of issuance.
  7. RFC of the person in whose favor it is issued.
  8. Quantity, unit of measurement, and a class of the goods, merchandise, or description of the service or use and enjoyment covered.
  9. The unit value is stated in numbers.
  10. Total amount is indicated in the number or the letter.
  11. Express indication when the consideration is to be paid in a single installment or installments.
  12. When applicable, the amount of taxes transferred is broken down by tax rate and, if applicable, the amount of taxes withheld.
  13. Form in which the payment was made (cash, electronic transfer of funds, nominative check or debit, credit or service cards, or the so-called electronic purse authorized by the Tax Administration Service).
  14. Number and date of the customs document, in the case of first-hand sales of imported goods.