# Mexico Contabilidad Electronica ERP Readiness Checklist > Source: https://netray.co/tools/mexico-contabilidad-electronica-erp-checklist > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer Check that your ERP can produce the chart of accounts, monthly trial balance and journal entry files Mexican companies submit to the SAT. ## Category regional ## Erp Any ERP ## Industry Manufacturing ## Region Mexico ## Audience - Controller - Finance director - ERP consultant ## Tool **Kind:** checklist **Groups:** #### Chart of accounts **Items:** **Text:** Every ledger account is mapped to a SAT group code (codigo agrupador) **Critical:** true **Text:** Account levels and natures (debit or credit) are defined consistently **Critical:** true Mapping covers new accounts automatically, with a block on posting to unmapped accounts Mapping is versioned and reviewed when the SAT updates the group code catalog Parent and child account hierarchy exports correctly to the catalog file Local statutory chart and group chart are reconciled if both exist #### Monthly trial balance **Items:** **Text:** ERP generates the balanza de comprobacion in the SAT XML schema **Critical:** true **Text:** Opening balance, debits, credits and closing balance reconcile for every account **Critical:** true Period close process locks the month before the file is generated Adjustment periods are handled according to the SAT rules Complementary (replacement) trial balance can be produced after late adjustments Totals tie to the financial statements and to the tax returns #### Journal entries and supporting documents **Items:** **Text:** Polizas can be exported as XML on request, by date range or by procedure **Critical:** true **Text:** Each poliza line links to the CFDI UUID where a CFDI exists **Critical:** true Foreign supplier documents are linked with the tax ID and document number Bank transfers link to payment references and bank account data Auxiliary folios can be produced by account and period Numbering of polizas is unique and sequential within the period type #### Submission and control **Items:** File names follow the SAT naming convention for catalog and trial balance files **Text:** Submission is done through the SAT portal with the e.firma, with an owner and a backup **Critical:** true **Text:** Calendar tracks monthly deadlines and holidays that affect them **Critical:** true Acknowledgement receipts are stored and linked to the period XML files are validated against the SAT schema before upload Corrections and resubmissions are logged with a reason Access to the e.firma and its expiry date are tracked #### Retention and audit **Items:** Accounting records and files are retained for the legal retention period **Text:** A sample audit trail from CFDI to poliza to trial balance can be demonstrated **Critical:** true Roles separate who posts, who closes the period and who submits Test submission was completed before go-live in a new ERP or entity **Scoring Note:** Every critical item left open is a likely finding in a SAT request or an external audit. Confirm formats, deadlines and obligations with your Mexican tax advisor, because the SAT updates schemas and rules. ## Content **Intro:** Mexican companies must keep their accounting in electronic form and send the chart of accounts and monthly trial balance to the SAT in XML, with journal entries available on request. This checklist checks whether your ERP and close process can support it. **Sections:** #### How to use the checklist **Body:** Work through each group with the controller, the ERP finance consultant and the person who submits to the SAT. Mark items done only when you can demonstrate them on real data, for example by generating last month's trial balance XML and validating it. Export the result to document gaps and owners. Re-run the checklist after any chart of accounts change, ERP upgrade or new legal entity in Mexico. #### The building blocks **Body:** There are three file families: the catalog of accounts, tied to the SAT group code; the monthly trial balance, with normal and complementary versions; and, on request, polizas and auxiliary folios. The weak point in most ERPs is the link between journal entries and CFDI UUIDs. Without it the SAT can ask for support that finance can only find by hand, which is slow and error prone. Fix the link at posting time, not at audit time. **Bullets:** - Group code mapping is the foundation of the catalog file - The trial balance must tie to the books and to the tax return - Polizas need CFDI and bank references to be useful - The e.firma is a single point of failure, so plan access #### Common mistakes **Body:** Teams often map only the accounts that carry balances at go-live and forget accounts opened later. Others generate the trial balance before the period is fully closed, then discover adjustments that require a complementary file. A third mistake is leaving the submission to one person who holds the e.firma and goes on leave. Add the submission to the close calendar with a named backup and a check that the receipt was stored. **Cta:** If your ERP cannot trace a poliza back to its CFDI quickly, we can discuss a read-only check that reports postings without a linked UUID. **Faq:** #### What is the codigo agrupador? **Answer:** It is the SAT's grouping code catalog that each company maps its own accounts to. It lets the authority read charts of accounts that differ between companies. Every account in the catalog file you send must carry its group code. #### Do all companies have to send the files? **Answer:** Most legal entities obliged to keep accounting must, but there are exceptions and special regimes. Confirm which obligations apply to each entity with your Mexican tax advisor, rather than relying on a general rule. #### How often are the files sent? **Answer:** The chart of accounts is sent at start and when it changes. The trial balance is monthly, with a deadline early in the second month after the period close. Check the exact dates in the current SAT calendar and rules each year. #### Does my ERP localization cover this? **Answer:** Many Mexico localizations include a generator for the XML files, but coverage and versions vary. Test with real data, including a complementary trial balance and polizas for a date range, before relying on it. ## Search terms contabilidad electronica checklist, contabilidad electronica erp, codigo agrupador sat, balanza de comprobacion xml sat, catalogo de cuentas xml, polizas contables xml sat, mexico electronic accounting requirements, sat buzon tributario contabilidad --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json