Mexico’s SAT requires three XML files for electronic accounting. Configuration errors cause rejection.
| File | Content | Frequency |
|---|---|---|
| Chart of Accounts | Account → SAT grouper mapping | Monthly or first submission |
| Trial Balance | Opening, debits, credits, closing per account | Monthly |
| Journal Entries | Transaction details | Only on SAT request |
XML files required by Mexico's SAT: Chart of Accounts (account-to-grouper mapping), Trial Balance (monthly balances), and Journal Entries (transaction details). Must be submitted monthly or on demand.
Accounts missing SAT grouper codes. Every detail account must map to the official SAT grouper catalog.
Missing CFDI UUIDs on invoiced transactions, empty descriptions, invalid account codes, or incorrect third-party RFC numbers.
Debits and credits don't sum equally, or there are rounding differences of a few cents.