On 14 October 2026, the SAT released the official rules for the El Buen Fin 2026 Tax Raffle (Sorteo El Buen Fin), an annual fiscal incentive program established under Article 33 of the Federal Revenue Law (LIF) 2026. The raffle rewards consumers and businesses that request and receive electronic invoices (CFDI 4.0) during the El Buen Fin promotional period (13–16 November 2026). This year’s prize pool totals MXN 500 million, distributed across 321,000 prizes for consumers and 5,000 prizes for merchants. Participation requires both the issuer and receiver to be RFC-registered, the CFDI to include the ‘El Buen Fin 2026’ complement, and the transaction to occur within the designated dates. The draw will be conducted electronically on 12 December 2026 under notary supervision.
Key Takeaways
- Expanded Merchant Incentives: Unlike previous editions, 2026 introduces a dedicated merchant prize tier (MXN 100 million pool) for businesses issuing compliant CFDIs, aiming to boost formal commerce adoption among SMEs.
- Strict CFDI 4.0 Compliance: Invoices must use CFDI 4.0 with the correct ‘Uso CFDI’ code (G01–G03), the ‘El Buen Fin 2026’ node in the complement, and real-time PAC validation; non-compliant documents are automatically excluded.
- Anti-Fraud Safeguards: The SAT will cross-reference raffle entries with its real-time invoicing database (CFDI 4.0 platform) to detect duplicate, cancelled, or simulated transactions, with penalties under CFF Article 33 for fraudulent participation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement