SAT EFOS list: check the updated 69-B list
Check whether an RFC appears in the Annex 69-B EFOS list or the Article 69 CFF lists. Check one or up to 50 RFCs at once, free and without signing up.
Annex 69-B: EFOS list
Shows whether SAT published the RFC as suspected or definitive simulated operations, including taxpayer-favorable stages where available.
Article 69: non-compliant taxpayers
Shows findings such as final debts, taxpayer not located, or a voided digital seal. It is a separate register: appearing here does not make an RFC an EFOS.
Results are shown separately because their tax consequences differ. A result with no findings applies only to the lists that the response says could be checked.
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What this tool validates
The search compares an RFC with two groups of SAT publications. Results are not blended: appearing under Article 69 does not mean appearing under Annex 69-B.
Annex 69-B: simulated operations (EFOS)
Identifies taxpayers SAT published as suspected or definitive, and retains cleared and taxpayer-favorable ruling stages where they exist.
Article 69: non-compliant taxpayers register
Includes, among other cases, final or enforceable tax debts, taxpayers not located, and voided digital seals. The concrete consequence depends on the list and the case.
SAT EFOS listing: where the 69-B list stands today
We keep a copy of the Article 69-B list built from SAT's publications in the Official Federal Gazette. Here is where it stands right now:
| Status | Taxpayers |
|---|---|
| Suspected | 852 |
| Definitive | 12,016 |
| Cleared | 340 |
| Ruling in the taxpayer's favor | 1,599 |
| Total RFCs on the list | 14,807 |
Last updated: 2026-10-19
SAT publishes the list in stages. A suspected RFC can still disprove the presumption; a definitive one cannot.
How to validate an RFC in SAT lists
No account and no e.firma required. The lookup runs against our copy of SAT's published lists and answers instantly.
- Enter the vendor's RFC in the search box above, with its homoclave and no spaces.
- To review your whole vendor base, switch to bulk lookup and paste up to 50 RFCs, one per line.
- Review the 69-B result and the Article 69 findings separately. You can export the result to CSV.
What is an EFOS company?
The EFOS list (Companies Issuing Simulated Operations) is a public SAT catalog that identifies taxpayers who issue tax receipts without having the infrastructure, personnel, or capacity to provide the services or deliver the goods covered by the invoices. It is regulated by Article 69-B of the Federal Tax Code (CFF).
EFOS vs EDOS
EFOS is the company that issues the simulated invoice. EDOS is the company that deducts it. If your vendor lands on the definitive list and you already claimed their receipts, SAT treats you as EDOS: you have 30 days from the publication of the list to correct your tax position or prove the transaction actually happened.
What happens if you deduct invoices from an EFOS
The invoices stop being deductible and the IVA is no longer creditable. On top of that there is a fine of 55% to 75% of each receipt, and in serious cases criminal liability for tax fraud under Article 69-B of the Federal Tax Code.
How often is the EFOS list updated?
SAT publishes new listings every one to three months in the Official Federal Gazette. Our copy is refreshed weekly with the most recent publication, and the date shown above is the last cut we have loaded.