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Is your supplier on the 69-B list?
Search by RFC or company name in the SAT's published list of taxpayers with presumed non-existent operations. Data updated as of September 28, 2026.
Data from public SAT sources. Verify on the official portal before making decisions.
What is the 69-B list
Article 69-B of Mexico's Federal Tax Code lets the SAT presume that a taxpayer issued CFDI without the assets, staff or infrastructure to carry out the operations they cover. These taxpayers are known as EFOS (companies that invoice simulated operations).
The SAT publishes the list on its portal and in the Official Gazette. If one of your suppliers becomes definitive, the CFDI they issued you have no tax effect: you cannot deduct them or credit their IVA unless you prove the operation took place.
What each status means
| Status | What it means | What it means for you |
|---|---|---|
| Presumed | The SAT presumes their operations do not exist and gives them a deadline to disprove it. | Monitor their status and gather evidence of your transactions with them. |
| Definitive | They failed to disprove the presumption. | Their CFDI have no tax effect. Correct your deductions or prove substance. |
| Disproved | They proved to the SAT that their operations exist. | Their CFDI keep their tax effect. Keep the evidence. |
| Favorable ruling | A court ruled in their favor and removed them from the list. | Their CFDI keep their tax effect. Keep the evidence. |
What to do if your supplier appears
- 01Identify every CFDI they issued you and the periods in which you deducted them.
- 02Check their status: presumed can still change; definitive requires action.
- 03If definitive, gather evidence of substance (contracts, deliverables, payments) or correct your returns with an amended filing.
- 04File the correction before your next return and stop doing business with the supplier until their status is clear.
Frequently asked questions
What is an EFOS?
A company that invoices simulated operations: it issues CFDI without real capacity to perform them. The SAT identifies them on the Article 69-B list.
What if I deducted CFDI from a definitive supplier?
Those CFDI have no tax effect. You have 30 days from publication to prove the operation existed or to correct your tax position with an amended return.
How often is this search updated?
Atlas downloads the full SAT file every day. The date of the last update appears above the search box.
Why doesn't a taxpayer I searched for appear?
If they are not in the SAT file, they do not appear. Check that the RFC has 12 characters (legal entity) or 13 (individual), or search with at least 4 letters of the name.
Can I check all my suppliers at once?
Yes. Atlas matches your received CFDI against the 69-B list every month and alerts you when a supplier's status changes.
Check all your suppliers at once. Atlas matches your received CFDI against the 69-B list every month.
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