Suspension available against automatic CFDI blocking under article 49 Bis
Provisional suspension in indirect amparo. It is available against the effects and consequences of article 49 Bis of the Federal Tax Code.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. PROCEDE CONTRA LOS EFECTOS Y CONSECUENCIAS DEL ARTÍCULO 49 BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
The ruling
A company challenged article 49 Bis of the Federal Tax Code, added on November 7, 2025, which allows automatic suspension of electronic invoice (CFDI) issuance from the start of a verification for presumed false invoices. The judge denied an interim suspension. The Collegiate Circuit Court granted it, so the rule is not applied and the authority may not restrict invoicing in advance or disregard CFDI already issued.
Our take
For any business, losing the ability to invoice means losing the ability to operate. The court sees it that way: on a preliminary assessment of the merits, it treats the measure as an advance penalty without due process. It is an isolated precedent and other courts may decide differently, but it offers a solid basis to seek a suspension. In our view, assess an amparo against article 49 Bis before any verification begins, since urgency later leaves less room. The best defense remains well-documented substance for every transaction.
What to do
- Assess with your adviser whether to challenge article 49 Bis before any verification.
- If CFDI issuance is restricted, seek a suspension citing this ruling.
- Maintain substance files for transactions with customers and suppliers.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- I.20o.A.62 A (12a.)
- Digital registry
- 2032544
- Published
- August 21, 2026
- Area
- Tax litigation
- View official source ↗
Does this ruling affect your company? Let’s talk.
Schedule a conversationOther precedents in the same area
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- Garnishment via the tax mailbox is clearly defined and respects legal certainty
Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.