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DIOT · IVA

DIOT: how to file it and the mistakes that can get you fined

What the DIOT is, who files it, what information it carries per supplier, the most common mistakes and the fine for filing it wrong or late.

By Clauhub team2 min

A blue Bloqui stacks the XML into neat piles

In short: the DIOT (Declaración Informativa de Operaciones con Terceros, the informative return of operations with suppliers) tells SAT, supplier by supplier, how much IVA you paid in the month. SAT matches it against your suppliers’ CFDI, so a mistake is caught quickly. Filing it wrong can cost a fine of up to MXN $29,750.

Who files it?

Legal entities and individuals with business or professional activities who are IVA taxpayers. It is filed monthly, even when there were no operations with suppliers in the month in certain cases.

Check the current RMF for the exact filing deadline and whether your situation is exempt.

What it carries

For each supplier:

  • RFC (or identification details if foreign).
  • Type of supplier and type of operation.
  • Value of the acts or activities paid at each rate (16 %, 8 % border, 0 %, exempt).
  • IVA withheld, and returns, discounts and rebates.

The DIOT is based on what was actually paid in the month, not on what was invoiced. That’s why installment invoices (PPD) depend on their payment complement.

How to file it

On SAT’s portal, with the DIOT application. You can enter supplier by supplier or upload a TXT file (batch upload) with the official layout, which is the practical option when you have many suppliers.

Common mistakes

  1. Using what was invoiced instead of what was paid.
  2. Forgetting PPD invoices without a payment complement, or including them before they were paid.
  3. The wrong rate (for example, 16 % on an operation in the border region at 8 %).
  4. Foreign suppliers without complete details.
  5. Not reconciling against the month’s IVA return.

The fine

Article 82, section XXVI of the Federal Tax Code (CFF) penalizes not filing the DIOT or filing it with errors. The fine reaches MXN $29,750 (2026 amount, it is updated).

How Clauhub does it

Clauhub Fiscal builds the month’s IVA and the DIOT per supplier from your XML, uses what was paid (matching payment complements) and generates the TXT ready for the batch upload. What the CFDI doesn’t carry, such as foreign suppliers or customs entries (pedimentos), you enter right there. Discover Clauhub Fiscal

Not tax advice: review your case with your accountant.

Related terms

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