Mexico SAT 69-B List Download: EFOS Data in CSV

Mexico SAT 69-B list download: what EFOS status means, the four statuses, and how to match 10,096 records by RFC against your Mexican suppliers.

Short answer: the SAT 69-B list is published by Mexico's Tax Administration Service (SAT) and names taxpayers presumed or confirmed to have invoiced simulated operations (EFOS). Invoices from a taxpayer with definitive status have no tax effect for the buyer. Our SAT 69-B list dataset has the complete list as of September 24, 2026: 10,096 records with RFC, status, notice numbers and publication dates, in CSV, Excel or JSON for US$149 one time.

If your company buys from Mexico, sooner or later someone in finance or tax will ask whether a supplier "is on the 69-B list". It is a fair question: the cost of finding out late can be high, and it applies to foreign groups with Mexican subsidiaries as much as to local companies.

What the 69-B list is

Article 69-B of Mexico's Federal Fiscal Code (Código Fiscal de la Federación) lets the SAT presume that a taxpayer issued invoices (CFDI) without having the assets, staff or infrastructure to provide the services or deliver the goods invoiced. These taxpayers are known as EFOS (empresas que facturan operaciones simuladas, companies that invoice simulated operations). Those who deduct such invoices are often called EDOS.

The SAT publishes the list on its portal and in the Official Gazette of the Federation (Diario Oficial de la Federación, DOF). It is not a static snapshot: each taxpayer moves through stages.

The four statuses you will find

• Presumed (Presunto): the SAT notified the presumption and the taxpayer has a period to provide evidence.
• Disproven (Desvirtuado): the taxpayer proved its operations were real.
• Definitive (Definitivo): the presumption was not disproven. Its invoices are treated as having no tax effect.
• Favorable ruling (Sentencia favorable): a court ruled in the taxpayer's favor.

For supplier validation, definitive is the status that matters most, but presumed taxpayers are worth watching as an early warning.

What the SAT 69-B list download contains

In our September 2026 cut the list has 10,096 records (10,038 distinct RFCs, because some taxpayers have more than one publication):

Each row has 20 columns: rfc, nombre (legal name), tipo_persona (legal entity or individual), situacion (status), fecha_situacion, the notice number and SAT and DOF publication dates for each stage (presumption, disproval, definitive and favorable ruling), and two validation flags, rfc_formato_valido and rfc_digito_verificador_valido. All 10,096 RFCs pass the format check and 10,074 pass the check-digit validation, which helps catch data-entry errors before matching.

The list has a long history. Presumption notices in the file were first published on the SAT portal from 2014 onward, with peaks of 2,752 in 2017 and 2,062 in 2018, and 811 in 2025. Of the 662 taxpayers still in presumed status, 605 were notified in 2025, so the presumed group is mostly recent. The most recent publications in this cut date from December 2025.

What happens if you received invoices from a definitive EFOS

A taxpayer that gave tax effect to those invoices has a period after the definitive publication to prove the transaction actually happened or to correct its tax position. In practice, every accountant gives the same advice: check the list before paying, not after.

How to match the list against your suppliers

A one-by-one lookup on the SAT portal works for a single case. When you have hundreds or thousands of Mexican suppliers, match your vendor master against the full list:

1. Export RFCs. Pull the RFC of every Mexican supplier from your ERP or accounting system.
2. Normalize them. Uppercase, no spaces, hyphens or dots. A format difference is the most common cause of missed matches.
3. Download the full list in a tabular format (CSV or Excel).
4. Match on rfc. Flag every hit with its situacion and the DOF publication date.
5. Prioritize. Definitive first, then presumed. Keep disproven and favorable-ruling hits as history, not as alerts.
6. Repeat with every update. The dataset is updated monthly and buyers receive new versions at no extra cost.

SAT 69-B and international sanctions screening

The 69-B list is a tax list, not a sanctions list, but compliance teams often screen both at the same time. Our unified global sanctions list includes the 8,680 presumed and definitive SAT 69-B taxpayers next to OFAC, UN, EU, UK, Canada and World Bank lists, 54,338 records in total for US$449. Use the unified file for one-pass screening, and the full 69-B file when you need the disproven and favorable-ruling history. The step-by-step method is in our sanctions list download guide.

FAQ

What does EFOS mean on the SAT list?

EFOS stands for "empresas que facturan operaciones simuladas", taxpayers the SAT presumes or has confirmed issued invoices for operations that did not really happen. Companies that deducted those invoices are called EDOS.

How many taxpayers are on the SAT 69-B list?

In the September 24, 2026 cut there are 10,096 records (10,038 distinct RFCs): 8,030 definitive, 1,163 with a favorable ruling, 662 presumed and 241 disproven.

Can I match by company name instead of RFC?

You can, but RFC is far more reliable because it is unique and every record has one. Use the name only as a secondary check.

Is a presumed taxpayer already blacklisted?

No. Presumed means the SAT started the procedure and the taxpayer can still disprove it. It is a warning sign, not a final status.

What format is the download and can I see it first?

CSV, Excel (.xlsx) or JSON, paid once with Mercado Pago or PayPal. The dataset page shows the schema and 25 rows for free without signing up, and you can request a 500-row sample by email.

Start with the free sample

Open the SAT 69-B list dataset to check the columns and dates before you buy. More compliance sources are in our sanctions lists category.

Sanctions lists and compliance data