Take no risks and look into the SAT blacklists
Surely a supplier that, without you knowing it is classified as an EFOS (Simulated Operations Invoicing Companys), has issued an invoice to you, and the last thing you want is to carry the fiscal risk.
We invite you to use our application SíConfio, where you can create a FREE account and know in real time if any company with whom you have had a relationship is listed there. Also if they convert your free account to a one with greater benefits, SíConf.io notifies you if any taxpayer appears on these lists. Your will be able to validate the 69, 69-B and Not Located lists.
What is the EFOS?
Simulated Operations Billing Companies
There are people who profit from the issuance of CFDIs, known as shell companies or EFOS because they invoice operations, purchases or services that were never actually carried out.
What is the EDOS?
Simulated Operations Deduction Companies
By “buying” these invoices or CFDIs, they are becoming EDOS, that is, people or companies that simulate an increase in their operating expenses to pay less taxes.
SAT periodically publishes the lists that are popularly known as black lists, these lists contain the status of the taxpayers who for SAT are possibly invoicing simulated operations. There are several reasons why a taxpayer can be included in these lists, these are some characteristics of the Simulated Operations Billing Companies (EFOS):
- They have a broad corporate purpose
- They issue invoices for operations not carried out
- They do not have personnel to carry out activities covered by the CFDIs
- They do not have the assets to carry out the operations they invoice
- Income disproportionate to the characteristics of their establishment
- They open bank accounts and cancel them after a period of time
- Their tax address is not the same as the one stated in their RFC
- For a period of time they are traceable by SAT, but then they disappear
- At the end of the fiscal year in their tax return, you can see their income and expenses are very similar
- They share tax addresses with other taxpayers
If your provider falls in any of the above assumptions, it could be in one of these lists.
If you as a taxpayer carry out operations with a company published by SAT in these lists, you could face serious fiscal implications for your organization such as:
- Be subject to a review
- Leave without tax effects receipts issued by said provider
- You will be deregistered from VAT and IEPS certification of companies, AA or AAA categories and OEA modality