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En México, muchas empresas enfrentan de forma recurrente un mismo desafío: recuperar sus saldos a favor de IVA. Si bien en teoría el proceso debería ser ágil y transparente, en la práctica se ha convertido en un trámite complejo, prolongado y con riesgos legales si no se ejecuta con rigor técnico.

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.

In today’s business landscape, competition is fiercer than ever. Emerging technologies, shifting consumer behavior, and globalization have lowered barriers to entry, forcing companies to adapt or risk irrelevance. In this context, optimizing the business model and strengthening management discipline is no longer optional—it is a strategic imperative.

Reforms to anti-money laundering legislation represent a significant shift in corporate compliance obligations. By expanding the list of vulnerable activities, redefining the concept of beneficial ownership, and introducing incentives for voluntary remediation, the private sector is compelled to intensify its compliance efforts—bringing legal, operational, and financial implications, particularly for SMEs.