--- title: "EFOS & EDOS: SAT Blacklists and How to Protect Your Business" description: "What SAT's EFOS and EDOS lists are, legal and criminal consequences of Article 69-B, how to verify suppliers, and protect your business from simulated invoices." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "BlogPosting", "headline": "EFOS & EDOS: SAT Blacklists and How to Protect Your Business", "description": "What SAT's EFOS and EDOS lists are, legal and criminal consequences of Article 69-B, how to verify suppliers, and protect your business from simulated invoices.", "image": "https://storage.googleapis.com/gpt-engineer-file-uploads/lRq9w4w9TgRQtl3BoT0oKN9IzJY2/social-images/social-1770757959702-Logo_CRiskCo_2026.jpg", "url": "https://criskco.com/blog/efos-edos-listas-negras-sat", "datePublished": "2026-05-04", "dateModified": "2026-05-04", "author": { "@type": "Person", "name": "CRiskCo" }, "publisher": { "@type": "Organization", "name": "CRiskCo", "url": "https://criskco.com", "logo": { "@type": "ImageObject", "url": "https://storage.googleapis.com/gpt-engineer-file-uploads/lRq9w4w9TgRQtl3BoT0oKN9IzJY2/social-images/social-1770757959702-Logo_CRiskCo_2026.jpg" } }, "keywords": "EFOS, EDOS, facturas simuladas, SAT, 69-B, cumplimiento, México", "mainEntityOfPage": "https://criskco.com/blog/efos-edos-listas-negras-sat" }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://criskco.com/" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://criskco.com/blog" }, { "@type": "ListItem", "position": 3, "name": "EFOS & EDOS: SAT Blacklists and How to Protect Your Business", "item": "https://criskco.com/blog/efos-edos-listas-negras-sat" } ] } ] --- 📘 2025 Report: [Mexico Economic Review 2025 — outlook, charts, and sector signals ](/mexico-economic-review-2025)[Read](/mexico-economic-review-2025) [![CRiskCo](/assets/criskco-logo-KYPBr-8b.png)](/en) Solutions Developers [Pricing](/en/pricing) Resources [Sign In](https://app.criskco.com)ES[Book a Demo](https://meetings.hubspot.com/israel-madrid/lead-discovery) [Home](/en)[Blog](/en/blog) EFOS & EDOS: SAT Blacklists and How to Protect Your Business # EFOS & EDOS: SAT Blacklists and How to Protect Your Business What SAT's EFOS and EDOS lists are, legal and criminal consequences of Article 69-B, how to verify suppliers, and protect your business from simulated invoices. Thought Leadership May 4, 2026 CRiskCo The EFOS (Companies That Invoice Simulated Operations) and EDOS (Companies That Deduct Simulated Operations) lists are public SAT registries that identify taxpayers involved in false invoicing schemes. Appearing on these lists — or having business relationships with listed companies — carries severe tax, legal, and criminal consequences. ## What Are EFOS and EDOS? **EFOS** are companies that issue tax receipts ([CFDI](/en/blog/cfdi-importancia)) for operations that never existed. They are the "invoice mills" that sell fake invoices so other companies can deduct them and artificially reduce their taxes. **EDOS** are companies that use those fake invoices to deduct nonexistent expenses, illegally reducing their taxable base. Both categories are regulated by **Article 69-B of the Federal Tax Code (CFF)**, which establishes the procedure for the SAT to identify, notify, and publish these taxpayers. ## The Article 69-B Procedure - **Presumption:** The SAT detects that a taxpayer issued CFDI without having the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods invoiced. - **Notification:** The taxpayer is notified through the [Tax Mailbox](/en/blog/buzon-tributario-sat) and published in the Official Gazette (DOF). - **Defense period:** The taxpayer has 30 business days to provide documentation proving the materiality of their operations. - **Resolution:** If the presumption is not disproved, the SAT publishes the definitive list. CFDIs issued by that company are considered **null for tax purposes**. ## Consequences of Appearing on the Lists \### For EFOS: - Their CFDIs have no tax validity - Risk of criminal prosecution for tax fraud - Digital Seal Certificate cancellation (unable to invoice) - Inability to obtain a positive [Tax Compliance Opinion](/en/blog/opinion-cumplimiento-sat) \### For EDOS: - Must correct their filings by removing the corresponding deductions - Payment of omitted taxes plus surcharges and fines - Risk of criminal prosecution if not corrected within the established period - Impact on their credit profile and business reputation \### Penalties for tax fraud (Article 113 Bis CFF): - 2 to 9 years of imprisonment depending on the amount - Operations exceeding $7,804,230 MXN are considered organized crime ## How to Check if a Company Is Listed - **SAT portal:** Check the list at sat.gob.mx > "Listings" > "Article 69-B" - **Official Gazette (DOF):** Definitive lists are published periodically - **\[RFC validation\](/blog/rfc-validacion-sat):** Include EFOS/EDOS verification as part of due diligence ## How to Protect Your Business - **Verify your suppliers** before conducting operations and deducting their invoices - **Periodically review** the lists published by the SAT - **Document the materiality** of all your operations (contracts, delivery evidence, traceable payments) - **Implement a robust \[KYS\](/solutions/kys)** (Know Your Supplier) process - **Automate verification** to avoid relying on sporadic manual checks ## Importance for Risk Analysis A company's presence on EFOS/EDOS lists — or commercial relationships with listed companies — is one of the most critical risk signals in Mexico's fiscal ecosystem. It indicates: - **Legal risk:** Potential criminal consequences - **Tax risk:** Fines, surcharges, and loss of deductions - **Reputational risk:** Damage to business image - **Counterparty risk:** The company may disappear or cease operations At CRiskCo, verification against SAT's EFOS and EDOS lists is an integral part of our automated risk and compliance analysis. Our platform automatically cross-references each evaluated company's data against these lists, alerting immediately when a match is detected. * * * _Need to automate supplier verification against SAT lists? \[Explore our compliance solutions\](/solutions/compliance)._ EFOS EDOS facturas simuladas SAT 69-B cumplimiento México [Back to Blog](/en/blog) [![CRiskCo](/assets/criskco-logo-KYPBr-8b.png)](/en) Risk and compliance intelligence for Mexico. We connect multi-source regulatory data for reliable enterprise decisions. 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