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What does it mean to be on the SAT banned list?

Updated: Aug 15, 2023

Today, we know that one of the main objectives of the tax authority is to reduce tax evasion to its maximum potential, so we as taxpayers have had to adapt to compliance with their tax rules. Among one of the measures they have implemented are the SAT banned lists, which have been in effect since 2014 and seek to control one of the most frequent tax frauds.

In this article we will tell you what it means to be on the SAT banned list and we will show you how Axosnet helps you to avoid at all costs working with suppliers that are on this list.

What does it mean to be on the SAT banned list?

Before we begin we must understand what it means to be on a SAT banned list and why it is important to know whether or not your supplier is on it. The SAT banned list is a list that the Tax Administration Service publishes when it detects that a taxpayer issues "false tax receipts" or is "not located", among other assumptions. These assumptions can be found in articles 69 and 69-B of the Federal Tax Code, some other reasons may be.

  • Suppliers with tax debts

  • With a judgment

  • Individuals and companies that allegedly make simulated operations:

    • They issued Digital Tax Receipts by Internet without having the assets, personnel, infrastructure or material capacity to provide the services or produce the goods covered by those receipts, so they are presumed to be Companies that Invoice Simulated Operations (EFOS).

    • They covered non-existent operations, that is to say, they are classified as Companies Deducting Simulated Operations (EDOS).

How to consult the banned lists?

There are several ways to consult these lists, either to verify your suppliers or to ensure that you are not included.

In this Hacienda page you can:

  • Check the complete list of those located in article 69-B, that is, when the tax authority detects that a taxpayer has been issuing receipts without having the assets, personnel, infrastructure or material capacity, directly or indirectly, to provide the services or produce, commercialize or deliver the goods covered by such receipts, or that such taxpayers are not located.

  • Consult the data of taxpayers that are considered as non-compliant because they fall under any of the assumptions referred to in the twelfth paragraph of article 69 of the Federal Tax Code (not located at their tax domicile, with tax debts or with a judgment).

What to do when a banned list supplier is identified?

Once one of your suppliers has been published in this list, your company automatically becomes an EDOS (Company that Deducts Simulated Operations), you have 30 days from the publication of your supplier in this list, to prove before the authority that the goods or services covered by the tax receipts were actually acquired.

What are the penalties?

In the event that the tax receipts that have been presented as evidence of the acquisition of the goods and/or services have not been recognized by the SAT, you will be subject to the penalties contemplated in the CFF: Article 113: III. Acquires tax receipts that cover non-existent or false operations or simulated legal acts. Article 113 Bis - A penalty of three to six years imprisonment shall be imposed on anyone who issues or sells tax receipts that cover non-existent or false transactions or simulated legal acts.

How Axosnet can help you?

We know that it can be tedious to review all these steps and to be constantly monitoring these lists to confirm if any of your suppliers are on this list, that is why in Axosnet we offer in our Fiscal Validation solution, AxosMoney, an add on which automatically checks whether or not your supplier is on Banned Lists, in addition to not processing any invoice in case your supplier is there, thus avoiding penalties for your company.

Interested in learning more about AxosMoney? Contact us and let Axosnet help you safeguard the operations that your company performs.

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