SAT's 69-B list: how to check whether your supplier is an EFOS and what to do

In short: the 69-B list is where SAT publishes the companies it presumes invoice operations that don’t exist (EFOS, the infamous “shell companies”). If one of your suppliers appears as definitive, the invoices they gave you can no longer be used to deduct and credit IVA, unless you prove the operation really happened. SAT doesn’t notify you: it’s up to you to check.

The list’s four statuses

Status	What it means
Presumed	SAT presumes the supplier lacks the capacity to do what it invoices. It has 15 days to defend itself.
Disproved	The supplier proved it does operate. It is cleared of suspicion.
Definitive	SAT confirmed the presumption. Its invoices are considered non-existent operations.
Favorable ruling	A court ruled in the supplier’s favor.

Who gets notified?

The supplier receives the notice in its Buzón Tributario (SAT’s tax mailbox) and SAT publishes the list on its portal and in the Official Gazette (Diario Oficial). You, as the customer, receive no individual notice. That’s why periodic checks are your only defense.

If your supplier is listed as definitive

Under article 69-B of the Federal Tax Code (CFF), you have 30 days from the publication of the definitive list to:

1. Prove the operation really happened (contracts, deliverables, proof of payment, photos, emails), or
2. Correct your tax situation with amended returns, removing those invoices from your deductions and creditable IVA.

If you do neither, SAT can assess the tax liability and, since the 2025 reform, restrict your digital seal.

How to check the list

• On SAT’s portal, in the Open data (Datos abiertos) section, you can download the full list as a CSV or search for an RFC.
• Also check the article 69 list (not located, firm tax debts, cancelled), which is not the same as 69-B but is also a warning sign.

The problem: the list is updated constantly, and checking all your suppliers by hand every month isn’t realistic.

How Clauhub does it

Clauhub Fiscal matches every day all the suppliers in your CFDI against SAT’s 69-B and 69 lists, and alerts you with the publication date and status of each one, on your computer and on your phone. Discover the alerts