What to check in your CFDI every month: 6 alerts

By the time you close the month, SAT has already matched your invoices against its lists and records. These are six checks worth doing before you file, what the rules say about each and how to fix it.

1. Supplier on the 69-B list

Legal basis: CFF, art. 69-B.

SAT publishes taxpayers it presumes invoice non-existent operations. If one of your suppliers is listed as definitive, their invoices have no tax effect and you have 30 days from the publication to prove you really received the goods or services, or to correct with amended returns. Left unattended, SAT can restrict your digital seal.

What to do: check your suppliers against the 69-B list before paying them, and again whenever SAT publishes.

2. Supplier not located or with a firm tax debt

Legal basis: CFF, art. 69.

The article 69 list includes taxpayers not located and with firm tax debts, among others. It doesn’t void their invoices like 69-B does, but it tells you SAT already has them in its sights.

What to do: check it alongside 69-B, before paying that supplier again.

3. A cancelled invoice you already used

Legal basis: the CFDI’s status at SAT.

The issuer can cancel an invoice after you deducted it. SAT no longer delivers its XML and the deduction falls through.

What to do: compare your received invoices’ status with SAT often, not only when they arrive.

4. Payment without a complement (REP)

Legal basis: RMF 2026, rule 2.7.1.32.

If you paid a PPD invoice (installments or deferred), your supplier must issue the REP; their deadline is day 5. Without a REP you can’t credit that invoice’s IVA.

What to do: list your paid PPD invoices without a REP and ask each supplier for it.

5. An invoice with the wrong regime

Legal basis: Annex 20, CFDI 4.0.

In CFDI 4.0, your tax regime as recipient must match your tax status certificate (constancia de situación fiscal). If it doesn’t, the invoice has to be reissued, best before closing the month.

What to do: find which invoices carry a different regime and which supplier to ask for a new one.

6. A DIOT filed wrong

Legal basis: CFF, art. 82, section XXVI.

Not filing the DIOT correctly carries a fine of MXN $14,880 to $29,750. The new DIOT has 54 fields.

What to do: build the DIOT per supplier from your XML and capture separately what the CFDI doesn’t carry, such as foreign suppliers and customs entries.

Every day, not only at month end

These checks are worth more the earlier you do them. Clauhub runs them every day on your CFDI: it matches your suppliers against the 69-B and 69 lists, checks cancellations every night, lists your payments without a REP and builds the month’s IVA and the DIOT TXT.

Amounts and articles per RMF 2026 Annex 5 and the CFF reform (DOF Nov 7, 2025).