How to review the month's VAT and generate the DIOT

Both reports come from the month's incoming and outgoing payments, because in Mexico VAT is due and credited when money moves. The DIOT only appears for companies with the Mexican localization.

Review the month's VAT

1. Go to Accounting › Reports › VAT.
2. Choose the Period and, if you like, the Branch, and click Show.
3. Review:
   • Output VAT collected and Input VAT paid, by rate (16 %, 8 % border region, 0 %, exempt and not subject).
   • Withholdings: the VAT your customers withheld from you and the VAT and ISR you withheld from suppliers (those are paid separately).
   • VAT payable or VAT in favor.
   • Reconciliation with the books: the report against the movement of your collected and paid VAT accounts.

Each paid document contributes its base and VAT in proportion to the money. Credit memos and returns applied in a payment are not money: they neither collect nor pay VAT.

Why: for it to match your accounts, the books must keep VAT on a cash basis (Administration › Parameters › Accounting). If it is off, the report tells you.

Get your suppliers ready for the DIOT

On each supplier's record, tax section:

• Third party type (DIOT): 04 domestic supplier, 05 foreign supplier or 15 global supplier.
• Operation type (DIOT): for example 03 professional services, 06 temporary use of goods (leases) or 85 other.
• Foreign suppliers also carry their tax ID and their Country of residence (DIOT).

Generate the DIOT

1. Go to Accounting › Reports › DIOT.
2. Choose the Month and click Show. You see what was paid to each supplier by rate, the input VAT, the withheld VAT and returns, in whole pesos.
3. Review the Check column: Nori flags a missing or invalid RFC, an operation type that doesn't fit the third party type, a foreign supplier without tax ID or country, or returns larger than what was paid.
4. Fix those suppliers and click Show again until it says Suppliers ready for the DIOT.
5. Click Download TXT for the SAT and upload it in the bulk upload of the SAT portal.

The file follows the SAT format for fiscal years 2025 onwards. Before filing, review with your accountant what is marked Verify: the 8 % rate is declared as the northern border region and all VAT is declared as creditable from taxed activities.

If you don't see…

• VAT in the menu: accounting is off or your role lacks View the books.
• DIOT in the menu: also, your company doesn't have the Mexican localization.
• The TXT button: you need Generate and download the SAT files (electronic accounting and DIOT).
• A supplier payment: the DIOT takes the month's payments. An unpaid invoice isn't in yet.