Mexico Electronic Accounting ERP Checklist (Free)

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9 critical items still open - these are the highest-risk gaps.

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Chart of accounts

Every ledger account is mapped to a SAT group code (codigo agrupador)CRITICALAccount levels and natures (debit or credit) are defined consistentlyCRITICALMapping covers new accounts automatically, with a block on posting to unmapped accountsMapping is versioned and reviewed when the SAT updates the group code catalogParent and child account hierarchy exports correctly to the catalog fileLocal statutory chart and group chart are reconciled if both exist

Monthly trial balance

ERP generates the balanza de comprobacion in the SAT XML schemaCRITICALOpening balance, debits, credits and closing balance reconcile for every accountCRITICALPeriod close process locks the month before the file is generatedAdjustment periods are handled according to the SAT rulesComplementary (replacement) trial balance can be produced after late adjustmentsTotals tie to the financial statements and to the tax returns

Journal entries and supporting documents

Polizas can be exported as XML on request, by date range or by procedureCRITICALEach poliza line links to the CFDI UUID where a CFDI existsCRITICALForeign supplier documents are linked with the tax ID and document numberBank transfers link to payment references and bank account dataAuxiliary folios can be produced by account and periodNumbering of polizas is unique and sequential within the period type

Submission and control

File names follow the SAT naming convention for catalog and trial balance filesSubmission is done through the SAT portal with the e.firma, with an owner and a backupCRITICALCalendar tracks monthly deadlines and holidays that affect themCRITICALAcknowledgement receipts are stored and linked to the periodXML files are validated against the SAT schema before uploadCorrections and resubmissions are logged with a reasonAccess to the e.firma and its expiry date are tracked

Retention and audit

Accounting records and files are retained for the legal retention periodA sample audit trail from CFDI to poliza to trial balance can be demonstratedCRITICALRoles separate who posts, who closes the period and who submitsTest submission was completed before go-live in a new ERP or entity

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.

Find postings without a linked CFDI

We can discuss a read-only report that lists journal lines missing a CFDI UUID or group code mapping.

Optional. The tool and every export work without this. No spam.

How to use the checklist

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

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.

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

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.

Frequently Asked Questions

What is the codigo agrupador?

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?

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?

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?

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.

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.

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