Financial risks
What Firmes, Exigibles, and Cancelados mean and how to reduce transaction risk
In short: The SAT has published information about the counterparty's tax liability (crédito fiscal). This doesn't prove bankruptcy, but it may indicate a higher risk of delayed delivery, poor performance, or failure to refund an advance payment.
Statuses and recommended actions
| Status | What it means | What to do |
| Firmes | The tax liability is final (crédito fiscal firme). The registry doesn't disclose the amount and, by itself, doesn't mean the counterparty lacks funds. | Assess whether the counterparty can realistically fulfill your specific order. Check if they have the goods, staff, reliable contact details, and a clear deadline. Avoid paying the full amount in advance. |
| Exigibles | The tax liability is due and enforceable (crédito fiscal exigible), but has not been paid or secured by a legally permitted guarantee (garantía del interés fiscal). SAT may collect it through the administrative enforcement procedure (procedimiento administrativo de ejecución). | Pay only after confirmed performance or by milestones. If the contract links payments to milestones, verify that the previous milestone has been fully completed before making the next payment. |
| Cancelados | The tax liability was removed from active records (crédito fiscal cancelado) because collection was deemed economically unviable or the debtor was insolvent. This doesn't mean the liability was forgiven. | For significant transactions, avoid large advance payments. Whenever possible, pay after receiving the goods or deliverables. If there are clear signs of operational issues, consider finding another supplier. |
How to reduce risk in a real transaction
- New purchase: If an advance payment is strictly necessary, limit the amount and pay the balance only after shipment or formal acceptance of the goods. For services, arrange payments after each accepted milestone.
- Existing contract: Compare actual performance against the agreed schedule. Don't agree to increase the order size or advance payments until the counterparty has completed the milestones you have already paid for.
- Example: Instead of a 100% upfront payment for equipment, pay a small advance when signing the contract, make the next payment once shipment is confirmed, and pay the balance after final acceptance. If the initial delivery is delayed, don't place additional orders. First, agree in writing on a new deadline and the conditions for an advance payment refund.
Important records to keep
The contract and specifications prove what the counterparty was required to do and when. Payment records and CFDIs show how much you paid and to whom. Delivery notes (remisiones), acceptance records (actas), correspondence and agreed changes show what was actually delivered and which deadlines were missed. Together, these documents are important if you need to demand contractual performance (cumplimiento del contrato) or recover your money in a dispute.
iDon't act automatically:
Don't immediately terminate a contract or withhold a scheduled payment only because of a SAT alert. First, evaluate the alert against actual performance and your contract terms. Make sure any adjustments are recorded in writing.
Regulatory framework
- Article 69, sections (fracciones) I, II, and V, and Articles 145 and 146-A of the Federal Tax Code (Código Fiscal de la Federación, CFF)
- Rule 2.9.15 of the 2026 Miscellaneous Tax Resolution (Resolución Miscelánea Fiscal 2026, RMF 2026)
- Procedure sheet 85/CFF (ficha de trámite 85/CFF).