Electronic accounting
In this website you can find the input file layout for issuing the Electronic accounting reports required by SAT.
Version: 1.3
Effective from: January 6th, 2017
Mandatory from: January 1st, 2018
Electronic accounting refers to the obligation to keep records through electronic means and to enter your accounting information on a monthly basis through the SAT website.
In order to comply with the monthly entry of accounting information, it's only required to send the Balance sheet and the Accounts catalog with the SAT grouping code that allows interpretation.
In addition, taxpayers must be able to generate electronic information of the Journal entries and Auxiliary reports to deliver to SAT, only when:
SAT exercises powers of verification directly to the taxpayer or related third parties (Fiscal comparison).
The taxpayer requests a refund or makes a compensation.
Describing the electronic accounting reports
Accounts catalog
List of accounts of the company with their corresponding grouping codes which SAT identifies the type of accounts with.
The Accounts catalog report should be sent for the first time along with the Balance sheet and subsequently when the accounts or subaccounts that were reported are modified or added.
Balance sheet
Balance report that indicates the initial balance, debit, credit, and final balance of accounts and subaccounts within a specific month.
Journal entries
Report that must contain information on the different types of transactions. It's issued at the request of SAT.
Folios auxiliary
Report to be used when the issuer can not include in the Journal entries report the list of CFDIs (Electronic invoices)
numbers that support the recorded transactions.
Accounts auxiliary
Report that includes the detail of transactions that certain accounts have had during a specific month. It is issued at the request of SAT.
Input files layout
Detecno counts on three types of input files that may be used to achieve the integration with Electronic accounting process.
Please select the type of input file that you require:
Additionally you can find the SAT catalog with the values to be used for electronic accounting:
Electronic accounting applications
The following applications work with the electronic accounting input files described in this site:
Conta Manager (Application for local and cloud implementation).
Contabilidad electrónica web (SaaS application).
Compatibility of input files with applications
SAT regulations
On SAT's webpage you will find:
Catalogs to be used
FAQ
Legal framework
Validation of form and syntax for electronic accounting reports
SAT's Webpage
https://www.sat.gob.mx/aplicacion/42150/envia-tu-contabilidad-electronica
SAT's mini-website about electronic accounting
http://omawww.sat.gob.mx/contabilidadelectronica/Paginas/default.htm