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Why can the tax authority SAT restrict my digital stamps ("sellos digitales")?



The procedure for blocking digital stamps by SAT in Mexico raises a series of questions and concerns among taxpayers.

 

Here are some questions and answers on the topic:

 

Q: What is a sello digital?

A: An electronic stamp used to authenticate tax documents.

 

Q: Why does SAT block sellos digitales?

A: To ensure taxpayers comply with their tax responsibilities.

 

Q: What can a taxpayer no longer do with a blocked electronic stamp?

A: Issue invoices and stamp payroll, which are fundamental for business operations. Additionally, there is a risk of reputational damage with customers, suppliers, and employees.

 

Q: How can electronic stamps be restored?

A: By fulfilling the neglected tax activities and submitting the corresponding proofs to SAT. Following this, new sellos digitales can be issued.

 

Q: What deadlines must be considered?

A: After the stamps are canceled, the taxpayer has 5 working days to submit the evidence for restoring the stamps to SAT. SAT then has 10 working days to respond. Upon receiving a positive response from SAT, it takes approximately 24 hours to restore the stamps.

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