Does the SAT need to visit a company to reject fuel deductions?

No. Electronic reviews (CFF Art. 53-B) cross-check returns, CFDIs and volumetric controls without a field visit.

Can I recover fuel invoices from closed fiscal years?

Generally no: station portals limit issuance to the current period. A CFDI not recovered in time is a lost deduction.

A SAT fuel audit: anatomy of a rejected deduction

Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)

Published: 7/16/2026 • Last reviewed: 7/16/2026 • 7 min read

An illustrative SAT electronic review of fuel spend: how cash-paid and CFDI-less deductions fall, what it costs, and the remediation plan.

Summary

An illustrative SAT electronic review (CFF Art. 53-B) of fuel spend: cross-checking declared deductions against received CFDIs and volumetric controls kills cash-paid spend (LISR Art. 27) and undocumented fill-ups, with VAT rejected in cascade and 55-75% fines. A 90-day remediation plan: eliminate cash, rebuild the XML archive and harden logbooks.