What does the Build DIOT Batch File (Operaciones con Terceros) skill do?

Convierta las operaciones con terceros del periodo en el archivo de lote de la DIOT (Declaración Informativa de Operaciones con Terceros) que se carga en el portal del SAT —un registro por proveedor con Tipo de Tercero, Tipo de Operación, RFC del proveedor (o datos del extranjero), valor de actos por tasa de IVA y el IVA acreditable—, con reglas de cálculo, layout delimitado por barras y un ejemplo trabajado

How do I run the Build DIOT Batch File (Operaciones con Terceros) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Which region does the Build DIOT Batch File (Operaciones con Terceros) skill cover?

Mexico. It targets the local tax authority / e-invoicing format described on this page.

Build DIOT Batch File (Operaciones con Terceros)

Skill: Convert third-party operations into the DIOT batch file uploaded to the SAT portal

Region: Mexico (México) Category: Tax — IVA (Declaración Informativa de Operaciones con Terceros) Does: Takes a period's purchase/expense operations with suppliers and produces the DIOT (Declaración Informativa de Operaciones con Terceros) batch file — one record per proveedor with Tipo de Tercero, Tipo de Operación, supplier RFC, and the IVA acreditable broken down by rate — for upload to the SAT portal.

System: SAT DIOT — batch file (.txt pipe-delimited / .dec) uploaded via the SAT portal

The DIOT is the monthly informative return of operations with third parties (mainly purchases and the input VAT — IVA acreditable — claimed on them). It is filed even with no operations. Records are loaded either by capture in the SAT online form or by uploading a batch file built from the accounting system. Supplier RFCs must be valid and the IVA amounts must reconcile with what was credited in the period's IVA return. Field positions and the accepted file layout change between versions — always build against the current DIOT specification.

When this applies

Every taxpayer obligated to file IVA reports the period's operations with suppliers in the DIOT, due by the last day of the month following the period (monthly).
One record per supplier per Tipo de Operación; foreign suppliers without an RFC are reported with the nationality / foreign-resident fields instead.
A nil DIOT ("sin operaciones") is still required when there is nothing to report.

Input data required

Field	DIOT meaning
Tipo de Tercero	`04` proveedor nacional, `05` proveedor extranjero, `15` proveedor global
Tipo de Operación	`03` prestación de servicios profesionales, `06` arrendamiento, `85` otros
RFC del proveedor	supplier RFC (13/12 chars) — omitted for foreign suppliers
ID fiscal / país (extranjero)	tax ID, nombre del extranjero, país de residencia
Valor de actos a la tasa de IVA 16%	base of operations taxed at 16% (IVA acreditable pagado)
Valor de actos a la tasa de IVA 8% (región fronteriza)	base at the 8% border rate
Actos a tasa 0% / exentos	value of zero-rated and exempt purchases
IVA retenido / IVA no acreditable	retained VAT and non-creditable VAT portions
IVA acreditable del periodo	input VAT actually credited

Mexican specifics: report only paid operations (IVA is creditable when effectively paid). Amounts are entered as whole pesos (no decimals) in the batch layout. The sum of IVA acreditable across records should tie to the input VAT claimed on the IVA declaration.

File layout (pipe-delimited batch record)

TipoTercero|TipoOperacion|RFC|IDFiscal|Nombre|PaisResidencia|Nacionalidad|
ValorActos16|IVA16|ValorActos16NoAcred|IVA16NoAcred|ValorActosFronteriza8|IVA8|
ValorActos0|ValorActosExentos|IVARetenido|IVADevoluciones|...

One line per supplier/operation; fields separated by |; no header row.
Empty numeric fields are 0; monetary fields are integer pesos.
TipoTercero/TipoOperacion use the DIOT catalog codes; foreign suppliers (05) leave RFC empty and fill IDFiscal, Nombre, PaisResidencia, Nacionalidad.

Calculation rules

IVA16 (acreditable) = ValorActos16 × 16% on operations actually paid in the period.
Border-region purchases use the 8% rate (ValorActosFronteriza8 × 8%).
Non-creditable VAT (e.g. on non-deductible expenses) goes in the NoAcred columns, not the acreditable columns.
IVARetenido records VAT withheld from the supplier (e.g. fletes, honorarios, arrendamiento).
Total IVA acreditable across all records must reconcile with the input VAT credited in the period's IVA monthly declaration.

Worked example (two suppliers, pipe-delimited, whole pesos)

04|85|XAXX010101000||PROVEEDOR NACIONAL SA|||50000|8000|0|0|0|0|0|0|0|0
04|03|MABC850101AB1||DESPACHO CONTABLE SC|||20000|3200|0|0|0|0|0|0|3200|0
05|85||TAXID-998877|FOREIGN VENDOR LLC|USA|Estadounidense|0|0|0|0|0|0|0|12000|0|0

Reading line 1: proveedor nacional (04), otros (85), RFC XAXX010101000, base 50,000 at 16% → IVA acreditable 8,000. Line 2: servicios profesionales with 3,200 IVA retenido. The file is uploaded in the SAT DIOT application for the period.

Validation checklist

Period correct; a nil DIOT submitted if there are no operations
One record per supplier per Tipo de Operación; TipoTercero/TipoOperacion from the current DIOT catalog
National supplier RFCs valid; foreign suppliers (05) carry IDFiscal, Nombre, PaisResidencia, Nacionalidad (no RFC)
Only paid operations included; amounts in whole pesos, empty numerics as 0
IVA16/IVA8 consistent with the rate × base; non-creditable and retained VAT in their own columns
Total IVA acreditable reconciles with the period's IVA monthly declaration
File layout matches the current DIOT specification and loads without errors in the SAT portal

Last updated: 2026-06-04 — confirm the active CFDI/SAT schema version, catálogos, and PAC/portal requirements against the current SAT specifications before use.