Process Improvement

2026 will represent a turning point for an economy striving to recover amid a more demanding regulatory environment and stricter fiscal oversight, requiring companies to redefine their strategies. Success will depend on combining resilience, operational efficiency, and precise risk management.

Conducting a robust administrative year-end close not only ensures regulatory compliance—it also defines the strategic foundation with which a company enters the following year. In an environment marked by uncertainty and constant regulatory change, an effective close enables better decision-making, proactive risk management, and the ability to capitalize on emerging opportunities.

Across Mexico, companies repeatedly encounter the same issue: securing refunds of VAT credits. Though the mechanism is designed to be agile and transparent, it has evolved into a lengthy, intricate process that can entail legal exposure when not managed with strict technical discipline.

The proposed amendments to the Federal Fiscal Code (CFF) seek to align the legal framework with the December 2024 constitutional reform establishing mandatory pretrial detention for the use of “false tax invoices.” Far from a technical tweak, the initiative introduces a suite of measures that will impact companies’ day-to-day operations in e-invoicing, taxpayer registration, and technology-enabled compliance.