Glossary
DIOT
The Declaración Informativa de Operaciones con Terceros. Every month you report to SAT the IVA in your operations with suppliers, broken down by rate, by the 17th of the following month.
The DIOT is the return that meets the IVA Law’s duty to report to SAT every month the IVA paid, withheld, credited and charged in your operations with suppliers, broken down by rate, including activities on which you pay no tax.
When
By the 17th of the month following the one reported.
If it’s not filed or filed wrong
Failing to provide that information is an infraction, with a fine of MXN $14,880 to $29,750 (CFF, art. 82, section XXVI).
Where it comes from
From your received CFDI and their payments: each supplier’s IVA, by rate. What the CFDI doesn’t carry (foreign suppliers, customs entries) is captured separately.
Related terms
Posts about this term
- DIOT: how to file it and the mistakes that can get you finedWhat 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.
- Miscellaneous Tax Resolution 2027: a summary for accountantsThe key points of the 2027 RMF for accountants and businesses: CFDI rules, deadlines, RESICO and Buzón Tributario. Updated as soon as it is published in the DOF.
- What to check in your CFDI every month: 6 alertsSix things SAT sees in your invoices that you probably don't: the 69-B list, the 69 list, cancellations, payments without a REP, the wrong regime and the DIOT. With their legal basis.
Not tax advice: review your case with your accountant.
Sources
Clauhub checks it in your invoices.
Download your CFDI with your e.firma and get 69-B, cancellation and REP alerts.
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