The cost of not having a complete accounting system
A SAT penalty for non-compliance can cost anywhere from $1,920 to $38,350 pesos. An error in a filing can generate surcharges of 20% on the omitted tax. For an SME, these mistakes are not just costly; they can be fatal to cash flow.
This checklist will help you avoid those mistakes and ensure that your accounting system complies with all the tax obligations of 2025.
Issued and received invoices (SAT)
Issued invoices:
- All invoices must be stamped with a valid CSD
- Complete tax information: RFC, tax address, tax regime
- Detailed line items with the SAT product/service code
- Withholdings and taxes calculated correctly
- Addenda for corporate clients when they require it
- Timely cancellation of incorrect invoices (72 hours maximum)
Received invoices:
- Complete monthly download from the SAT portal
- Validation that the invoices are in your name and RFC
- Verification that suppliers exist in the SAT validation list
- A file organized by month and supplier
- Digital backups accessible for a minimum of 5 years
How to automate?: Tools like Tablia automatically download all your SAT invoices every night and validate their tax information.
Automatic accounting entries
Mandatory requirements:
- Each invoice must generate its corresponding accounting entry
- Correct classification according to your chart of accounts
- Cost centers assigned for management control
- Supporting documentation linked to each entry
- A chronological sequence with no gaps or duplicates
- Digital signatures on entries for audits
Common mistakes you should avoid:
- Creating entries days or weeks after receiving invoices
- Using generic accounts that don’t reflect the reality of the expense
- Failing to back up entries with supporting documentation
- Allowing unbalanced entries (debit vs credit)
How to automate?: Modern systems create entries automatically as they process each invoice, applying predefined accounting rules.
Monthly bank reconciliation
Mandatory monthly process:
- Download of bank statements
- Matching each movement with its corresponding invoice
- Identification of items in transit
- Adjustments for differences in dates or amounts
- Documentation of movements without a tax receipt
- A signed and dated reconciliation report
Warning signs:
- Bank movements without a supporting invoice for more than 30 days
- Recurring differences with the same supplier
- Deposits with no identified origin
- Transfers without documentation
How to automate?: Automatic reconciliation matches bank movements with invoices using multiple criteria: amount, date, supplier RFC.
Monthly filings vs annual filings
Monthly obligations:
- IVA filing (before the 17th of the following month)
- ISR withholdings on salaries (before the 17th)
- Informative declaration of operations with third parties (DIOT)
- Remittance of taxes withheld from third parties
Annual filing:
- Audited financial statements (if applicable)
- Annual corporate ISR filing
- Reconciliation between the accounting records and the filing
- Supporting documentation for the deductions applied
How to automate?: Systems can generate pre-filings based on the accounting information processed throughout the year.
Key deadlines you can’t forget
January 2025:
- 2024 annual filing (legal entities by March 31)
- Update of RFC data
- CSD renewal if it expires in 2025
February 2025:
- Annual filing for individuals (by April 30)
- Submission of audited financial statements
March 2025:
- Annual informative declaration
- Certificates of income and withholdings for employees
April-December:
- Monthly filings before the 17th of each month
- Monthly DIOT
- Quarterly provisional payments
How to automate?: Set up automatic alerts for each deadline, with reminders 30, 15 and 3 days in advance.
How to automate everything with Tablia
Complete integration:
- Automatic SAT downloads
- Smart invoice processing
- Automatic generation of accounting entries
- Automated bank reconciliation
- Tax deadline alerts
- Real-time reports
Compliance dashboard:
- Current status of all tax obligations
- Alerts for pending documents
- Progress of monthly filings
- Tax health indicators
Audit readiness:
- All documentation digitized and organized
- Complete traceability of every process
- Instant compliance reports
- Secure backups in the cloud
The peace of mind of always being up to date
With this checklist implemented and automated, you can sleep soundly knowing that your company complies with all its tax obligations. No more surprises from the SAT, no more avoidable penalties, no more sleepless nights wondering whether you forgot something important.
Automation isn’t just efficiency; it’s peace of mind and guaranteed compliance.
