Free Kit · Mexico · XLSX

    Mexico Supplier Compliance Kit: REPSE, SAT 32-D & 69-B

    The actionable checklist to onboard and monitor suppliers in Mexico without exposure to joint liability or loss of tax deductibility. Covers REPSE/STPS, the SAT 32-D compliance opinion, 69-B blacklists, CFDI 4.0 and payment complements — ready for your procurement and accounts-payable teams.

    Download the Mexico Compliance KitSee the Supplier Portal for Mexico →

    Why you need this kit

    Working with a specialized-services supplier without a valid REPSE exposes you to STPS penalties and joint liability for IMSS and Infonavit; payments also stop being deductible for income tax and creditable for VAT. A single supplier on the 69-B list can compromise the deductibility of your invoices. This kit gathers, in one list, the checks that prevent that exposure.

    REPSE
    Mandatory STPS registry for specialized services
    32-D
    Positive SAT compliance opinion
    69-B
    SAT EFOS / EDOS blacklists
    CFDI 4.0
    Payment complements and tax validation

    What the kit verifies

    Four verification blocks, ready to apply in your onboarding process and in the continuous monitoring of every supplier.

    1. REPSE and specialized services (STPS)

    • Valid REPSE registration in the STPS registry for any individual or entity providing specialized services or works.
    • Supplier corporate purpose consistent with the specialized services contracted.
    • Verify REPSE validity on every invoice reception (not only at onboarding).
    • Social-security obligations up to date: IMSS and Infonavit.
    • Documentary support to avoid joint liability under the Federal Labor Law.

    2. Tax compliance opinion (SAT 32-D)

    • Compliance opinion on tax obligations (32-D) with a POSITIVE result.
    • Up-to-date Tax Status Certificate (Constancia de Situación Fiscal).
    • Consistency between the tax domicile and the declared activity.
    • Periodic review: the 32-D opinion changes status over time.

    3. SAT blacklists (69-B EFOS/EDOS)

    • Confirm the supplier does NOT appear on the 69-B list as EFOS (a company invoicing simulated operations).
    • Confirm it does not appear as EDOS (a company deducting simulated operations).
    • Recurring check of the list (the SAT updates it periodically).
    • Operation-blocking protocol upon a match.

    4. CFDI 4.0 and payment complements (CRP)

    • Validate the structure and validity of the received CFDI 4.0.
    • Payment Reception Complement (CRP) issued to be able to deduct VAT.
    • "No CRP, No Payment" rule: do not release new payments with complements pending from prior months.
    • Single digital file: incorporation deed, powers of attorney, tax certificate and REPSE proof.

    Download the Mexico Compliance Kit

    Leave your corporate email and download the Excel checklist instantly. It is 100% free — we only use it to send you regulatory updates and useful procurement content, no spam.

    Frequently asked questions

    What is REPSE and why is it mandatory?

    REPSE (Registry of Specialized Services or Works Providers) is a registry run by Mexico's Ministry of Labor (STPS). Since the 2021 labor reform, any individual or entity providing specialized services must register to operate legally, and the contracting company must verify the registration is valid to avoid penalties and joint liability for IMSS and Infonavit.

    What happens if a supplier loses its REPSE?

    If your specialized-services supplier loses its REPSE registration, the payments you make are no longer deductible for income tax nor creditable for VAT, and you can face STPS penalties. That is why it is critical to verify REPSE validity on every invoice reception, not only at supplier onboarding.

    What is the SAT 69-B list?

    It is the SAT list identifying companies that invoice simulated operations (EFOS) and those that deduct them (EDOS). Working with a supplier on this list puts the deductibility of your invoices at risk, so it should be checked recurrently and operations blocked upon any match.

    Does this kit replace a tax advisor?

    No. It is an operational checklist for your supplier onboarding and monitoring process, based on regulations in force as of 2026. For specific tax or legal decisions, consult your advisor. Egixia automates these checks in its supplier portal if you want to move from the checklist to continuous validation.

    Related resources

    Mexico
    See the Supplier Portal for Mexico