Art. 69-B · Federal Tax Code (Mexico)

Are Your Mexican Suppliers on the SAT Blacklist?

Detect fake-invoice issuers (EFOS) before the SAT reverses your deductions. iAudita screens every supplier against lists 69, 69-B and 69-B Bis automatically — with real-time alerts, in English.

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EFOS DETECTED — Definitive
Published in the Official Gazette on 01/15/2026
Status:Definitive
Linked invoices:3 CFDIs
Deductions at risk:$284,500.00
Art. 69-B

What are EFOS and the SAT blacklist?

EFOS are companies the SAT has flagged for issuing simulated (fake) invoices under Article 69-B of Mexico's Federal Tax Code. If you operate with one, your deductions can be rejected. Suppliers move through three states:

Presumed

The SAT has opened a procedure. The taxpayer has 30 days to disprove it. Operate with caution.

Definitive

Confirmed as EFOS. Their invoices have no tax effect. Deducting them triggers penalties and possible criminal liability.

Cleared

The taxpayer proved the operations were real. Their invoices remain valid for deductions.

Automatic screening

Four official SAT lists, checked every day

iAudita pulls your real invoices, extracts every supplier RFC and screens them against the official lists — automatically, as soon as they're updated.

List 69-B (EFOS)

Simulated-operation issuers — the core blacklist of fake-invoice companies.

List 69

Taxpayers with firm tax debts, non-filers and other SAT non-compliance situations.

List 69-B Bis

Companies under the "improper loss transfer" procedure.

Art. 49 Bis

Third-party collaborators relevant to customs and foreign-trade compliance.

What's at stake

A single bad supplier can cost you years of deductions

  • Deductions at risk. Unless you can prove the operations were real ("materialidad"), the SAT can reverse the deductions you took from an EFOS — retroactively, up to 5 years back.
  • It now reaches the buyer (2026). Under the reform, deducting a fake invoice can bring criminal exposure for the buyer — not just the issuer — and the SAT can suspend your digital seal (CSD), which stops you from invoicing. (Arts. 49 Bis & 113 Bis, CFF)
  • Lists change constantly. A supplier who was fine last quarter can be blacklisted today. Manual, one-off checks don't protect you.
  • iAudita watches continuously and quantifies exactly how much of your deductions are exposed.
For accounting firms

Manage 100+ tax IDs (RFCs) from one dashboard and protect every client at once. Consolidated alerts mean you find out before your client does — additional RFCs are available as a low-cost add-on.

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FAQ

EFOS, explained

EFOS stands for "Empresas que Facturan Operaciones Simuladas" — companies the SAT has identified as issuing fake/simulated invoices under Article 69-B of the Federal Tax Code. If you deduct invoices from an EFOS, those deductions can be rejected, with penalties and interest.

iAudita downloads your company's invoices (CFDIs) from the SAT, extracts every supplier's tax ID (RFC) and screens them against the official SAT lists (69, 69-B, 69-B Bis and Art. 49 Bis) automatically — every day. You're alerted the moment a supplier appears.

Yes. iAudita manages 100+ tax IDs (RFCs) from a single dashboard, which is ideal for accounting firms protecting multiple clients at the same time.

The SAT offers a manual, one-by-one lookup. iAudita automates it: it pulls your real invoices, identifies which suppliers you actually paid, screens them daily and quantifies the deductions at risk. You can try it free for 7 days, no credit card.

Screen your suppliers before the SAT does

Protect your deductions with automatic, daily EFOS detection. Full access for 7 days, no credit card.

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