The SAT doesn't reject refunds on a whim: it rejects them because the file gave it reasons to. The good news is that the reasons repeat themselves — and almost all of them can be prevented before submitting the claim.
1. Incomplete file
The claim is filed with generic attachments and no working papers. When the information request arrives, everything gets assembled in a rush. The right order is the reverse: bulletproof file first, claim second.
2. Blacklisted suppliers
If one of your suppliers appears on the article 69-B list (simulated operations), the IVA on their invoices is at risk even if your operation is real. Checking the SAT's lists before crediting should be a monthly routine, not a discovery during the refund.
3. Badly stamped or canceled CFDIs
Invoices with the wrong CFDI use code, mismatched payment method (PUE vs PPD), missing payment complements, or invoices your supplier canceled without telling you. Each one is a peso of IVA the SAT will subtract.
4. Lack of materiality
A CFDI proves an invoice exists, not that the operation happened. Contracts, deliverables, service evidence, logs, photographs: that's materiality. Without it, large operations with related parties or intangible services are the first target for rejection.
5. Letting the information request lapse
If the SAT requests information and you don't answer completely and on time, the claim is deemed abandoned: you lose months and have to start over. An information request isn't a rejection — it's a test you pass with a solid file and method.
