EFOS Monitor — SAT Blacklist

Check if a taxpayer appears on the SAT list of Companies Issuing Simulated Operations (EFOS).

What is the EFOS list?

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).

Frequently Asked Questions