RFC 69-B blacklist

The SAT Art. 69-B blacklist (EFOS — Empresas que Facturan Operaciones Simuladas) is the official list of taxpayers that SAT has identified as emitters of phantom invoices. Paying a supplier on this list means your invoices from them are not tax-deductible, and your business may face audits or penalties.

SAT publishes the complete list as open data. We import it monthly and serve instant lookups from a local index — no external calls, sub-millisecond response.

Check an RFC

POST /v1/rfc/blacklist

{ "rfc": "COSC8001137NA" }

Response (200 OK) — always returned for valid RFCs, whether listed or not:

{
  "rfc":               "COSC8001137NA",
  "on_blacklist":      false,
  "situation":         null,
  "name":              null,
  "last_refreshed_at": "2025-12-31T18:00:00.000000Z",
  "list_size":         14250
}

When listed:

{
  "rfc":               "AAA080808HL8",
  "on_blacklist":      true,
  "situation":         "Sentencia Favorable",
  "name":              "ASESORES EN AVALÚOS Y ACTIVOS, S.A. DE C.V.",
  "last_refreshed_at": "2025-12-31T18:00:00.000000Z",
  "list_size":         14250
}

Field reference

Field	Type	Description
`rfc`	string	The RFC queried, uppercased
`on_blacklist`	bool	Whether the RFC appears on the list
`situation`	string \| null	SAT situation code (see table below). `null` if not listed
`name`	string \| null	Taxpayer name as published by SAT. `null` if not listed
`last_refreshed_at`	ISO-8601 \| null	When the local list was last imported from SAT
`list_size`	integer	Total entries in the current list (0 if list not yet loaded)

Situation values

`situation`	Meaning	Action recommended
`Definitivo`	Confirmed EFOS — SAT has ruled the invoices are simulated	Do not accept invoices; deductibility is voided
`Presunto`	Presumed EFOS — under investigation	Exercise caution; monitor the case
`Desvirtuado`	RFC cleared — taxpayer provided evidence of legitimate operations	Safe to accept
`Sentencia Favorable`	Court ruling in favor of the taxpayer	Cleared by court order

List freshness

The SAT publishes updates to the 69-B list irregularly (typically once or twice a year for definitivos, more often for presuntos). Our list is refreshed monthly via a scheduled job. Check last_refreshed_at and list_size to verify the data is current.

If list_size is 0, the list has not been imported yet — run rfcblacklist:refresh to populate it.

Responses

Status	What happened	What to do
`200`	RFC checked — response always returned	Use `on_blacklist`
`422`	`rfc` failed format validation	Fix the request body

This endpoint queries a local database copy of the SAT 69-B list — no external calls, instant response. For full supplier screening combine it with CFDI verification.