Mexico Audit Files: Electronic Accounting Files (Mexico Complementary Features)

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate Mexico tax audit files. If you are using the Audit Files page, see Mexico Electronic Accounting File (Mexico Compliance SuiteApp).

With Mexico Complementary Features SuiteApp, you can generate and export the Mexico Electronic Accounting Files (Chart of Accounts, Trial Balance, Journals, and Auxiliary Report of Accounts) in a format prescribed by Servicio de Administración Tributaria (SAT).

To start generating the Mexico Electronic Accounting Files, read the following topics:

• Additional Prerequisites for Tax Audit Files

• Tax Filing Setup for Mexico Audit Files

• Generating Localized Country Tax Reports

The following table describes the generated files when you download the Mexico Electronic Accounting Files. Click the report name in the File/Report column to view additional details and data sources for each report.

File/Report	Description	Filename
Chart of Accounts	This file reports the chart of accounts used in the period.	RFC + YYYY + MM + CT RFC – company or subsidiary tax registration number in Mexico YYYY – year MM – month CT – code for Chart of Accounts
Trial Balance	This file reports opening balances, movements during the period, and ending balances of each of the accounts of assets, liabilities, capital and reserves, and results (revenue, costs, and expenses). You can generate two types of Trial Balance: Normal – standard Trial Balance Complementary – Trial Balance with amendments	RFC + YYYY + MM + BN/BC RFC – company or subsidiary tax registration number in Mexico YYYY – year MM – month BN– code for Normal Trial Balance BC – code for Complementary Trial Balance
Journals (Policies of Period)	This file reports information about generated policies, including transactional details of accounts, sub-accounts, and entries during the period.	RFC + YYYY + MM + PL RFC – company or subsidiary tax registration number in Mexico YYYY – year MM – month PL – code for Journals (Policies of Period)
Auxiliary Report of Accounts	This file reports information about balances and modifications of the auxiliary accounts or sub-accounts during the period.	RFC + YYYY + MM + XC RFC – company or subsidiary tax registration number in Mexico YYYY – year MM – month XC– code for Auxiliary Report of Accounts

Chart of Accounts

The Chart of Accounts file shows all posting from active or inactive accounts that are mapped to the Servicio de Administración Tributaria (SAT) catalog regardless of the account balance. It does not include data from non-posting accounts, non-posting account types, and statistical accounts. For more information about mapping standard NetSuite fields to categories required by the SAT, see Mexico Localization Field Mapping.

This file reports the company chart of accounts. The following table describes the Chart of Accounts fields and its information source.

Field	Source
CodAgrup	SAT Account Grouping
NumCta	Chart of Accounts (COA) Account Number or Accounting Context Account Number
Desc	COA Account Name or Accounting Context Account Name
SubCtaDe	COA Account Number or Accounting Context Account Number of Child Account
Nivel	SAT Account Grouping level
Natur	D – Accounts or Account Types with a Balance Type of Debit A – Accounts or Account Types with a Balance Type of Credit For more information about account types in NetSuite, see Account Types.
Version	1.3
RFC	Tax registration number in Mexico
Mes	Month of the reporting period
Anio	Year of the reporting period

Trial Balance

The Trial Balance file shows all posting from active or inactive accounts that are mapped to the SAT catalog regardless of the account balance. For more information about mapping standard NetSuite fields to categories required by the SAT, see Mexico Localization Field Mapping.

The Trial Balance may show negative amounts if the account’s beginning or ending balance is contrary to its balance type. For more information about positive and negative notations on your accounts, see Account Types.

The following table describes the Trial Balance fields and their information source.

Field	Source
NumCTA	COA Account Number or Accounting Context Account Number
Saldoni	Net balance of the account from previous periods
Debe	Total debit entries of the account for the selected period
Haber	Total credit entries of the account for the selected period
SaldoFin	Ending balance of the account For accounts with Debit balance type: Total debit entries = beginning balance of the account + total debit entries for the selected period - total credit entries for the selected period For accounts with Credit balance type: Total credit entries = beginning balance of the account - total debit entries for the selected period + total credit entries for the selected period
Version	1.3
RFC	Company’s or subsidiary’s tax registration number in Mexico
Mes	Month of the reporting period
Anio	Year of the reporting period
TipoEnvio	Tax Filing Setup: Declaration Type N – Normal Trial Balance C – Complementary Trial Balance
FechaModBal (required in Complementary Trial Balance)	Tax Filing Setup: Date of Last Accounting Change

To set up the Declaration Type for TipoEnvio and the Date of Last Accounting Change for FechaModBal, see Trial Balance Tax Filing Setup.

Journals (Policies of Period)

The Journals file shows all posting from approved transactions that are included in the financial reports or GL.

The following tables describe the Journals fields and their information source.

Polizas

The following fields provide the company or subsidiary information about the policy.

Field	Source
Version	1.3
RFC	Company’s or subsidiary’s tax registration number in Mexico
Mes	Month of the reporting period
Anio	Year of the reporting period
TipoSolicitud	Tax Filing Setup: Application Policy Type AF – Inspection Act FC – Compulsory Inspection DE – Refund CO – Compensation
NumOrden/NumTramite	Tax Filing Setup: Policy Request Reference Number

To set up the Application Policy Type for TipoSolicitud and the Policy Request Reference Number for NumOrden or NumTramite fields, see Journals and Auxiliary Report of Accounts Tax Filing Setup.

Poliza

The following fields provide information retrieved from the Transaction Record.

Field	Source
NumUnIdenPol	GL audit number
Fecha	Date
Concepto	Transaction type and Transaction memo or description

Transaccion

The following fields provide information about the accounts or sub-accounts affected by the transaction. The information in this section is retrieved from all posting and approved transactions that are included in the GL.

Field	Source
NumCta	COA Account Number or Accounting Context Account Number
DesCta	COA Account name or Accounting Context Account Name
Concepto	Transaction type and Transaction memo or description
Debe	Transaction Debit amount
Haber	Transaction Credit amount

CompNal

The following optional fields provide information about electronic invoices retrieved from the Transaction Record.

Field	Source
UUID_CFDI	Transaction UUID
RFC	Customer’s or vendor’s tax registration number
MontoTotal	Total amount of the transaction including taxes
Moneda	Currency
TipCamb	Exchange Rate

CompExt

The following optional fields provide information about foreign fiscal documents like invoices or vendor bills from other countries. The information in this section is also retrieved from the Transaction Record.

Field	Source
NumFactExt	Transaction ID
TaxID	Customer’s or vendor’s tax registration number
MontoTotal	Total amount of the transaction including taxes
Moneda	Currency
TipCamb	Exchange rate

Cheque

The following fields provide check payment information retrieved from the Transaction Record.

Field	Source
Num	Check number
BanEmisNal	SAT Bank Account
CtaOri	Payor’s Bank Account Number
Fecha	Date
Benef	Payee
RFC	Payee’s tax registration number in Mexico
Monto	Transaction Amount
Moneda	Currency
TipCamb	Exchange rate

Transferencia

The following fields provide information about all bill payments with the SAT payment method, Transferencia.

Field	Source
CtaOri	Bank Account Number of the origin bank
BancoOriNal	SAT Bank Code of the origin bank
CtaDest	Account Number on the Payment method subtab
BancoDestNal	SAT Bank Code of the receiving bank
Fecha	Date
Benef	Payee
RFC	Payee’s tax registration number in Mexico
Monto	Transaction Amount
Moneda	Currency
TipCamb	Exchange rate

OtrMetodoPago

The following fields provide additional information about payments aside from checks and transfers. This information is retrieved from the Transaction Record.

Field	Source
MetPagoPol	SAT Payment Method
Fecha	Date
Benef	Payee
RFC	Payee’s tax registration number in Mexico
Monto	Transaction Amount
Moneda	Currency
TipCamb	Exchange rate

Auxiliary Report of Accounts

The Auxiliary Report of Accounts file shows all posting from active and inactive auxiliary accounts that are mapped to the SAT catalog. For more information about mapping standard NetSuite fields to categories required by the SAT, see Mexico Localization Field Mapping.

This file reports the transactions of the auxiliary accounts or sub-accounts in the selected reporting period.

The following tables describe the Auxiliary Report fields and their information sources.

AuxiliarCtas

Field	Source
Version	1.3
RFC	Company’s or subsidiary’s tax registration number in Mexico
Mes	Month of the reporting period
Anio	Year of the reporting period
TipoSolicitud	Tax Filing Setup: Application Policy Type AF – Inspection Act FC – Compulsory Inspection DE – Refund CO – Compensation
NumOrden/NumTramite	Tax Filing Setup: Policy Request Reference Number

To set up the Application Policy Type for TipoSolicitud and the Policy Request Reference Number for NumOrden or NumTramite, see Journals and Auxiliary Report of Accounts Tax Filing Setup.

Cuenta

Field	Source
NumCta	COA Account number or Accounting Context Account Number
DesCta	COA Account Name or Accounting Context Account Name
Saldoni	Net balance of the account from previous periods
SaldoFin	Ending balance of the account For accounts with Debit balance type: Total debit entries = beginning balance of the account + total debit entries for the selected period - total credit entries for the selected period For accounts with Credit balance type: Total credit entries = beginning balance of the account - total debit entries for the selected period + total credit entries for the selected period

DetalleAux

Field	Source
Fecha	Transaction Date
NumUnIdenPol	Transaction GL Audit Number
Concepto	Transaction Type + Transaction memo or description
Debe	Transaction Debit Amount
Haber	Transaction Credit Amount

General Notices