Quick Answer
A positive Opinion confirms the results of the SAT's automatic reviews at the time it is issued; it does not certify that all your accounting is error-free. Check validity, obligations, payments, CFDI, and recent discrepancies before using it.
A positive Compliance Opinion is useful but does not replace reconciling tax returns, payments, CFDI, and recent obligations.
Original Fintax publication: what a positive Compliance Opinion does and does not guarantee.
Before Acting
Do not share an old opinion as if it describes your current situation. Verify validity, purpose, and changes that occurred after its issuance.
What It Means in Practice
A positive Compliance Opinion certifies the results of the SAT's validations at the time of issuance. It does not replace an internal audit nor guarantee that every CFDI, deduction, withholding, or accounting record is correct.
Use it as one indicator within a broader dashboard. To hire, request benefits, or provide the document to a third party, also confirm its validity and keep the version issued for that date.
Decision Map
Review Checklist
- Verify RFC, issuance date, and opinion direction.
- Review considered obligations and visible periods.
- Reconcile filed returns against payments and capture lines.
- Confirm no recent discrepancies remain unreflected.
- Save the opinion along with the supporting file.
Step by Step
- Download the opinion from the official portal.
- Validate identity, date, direction, and applicable validity.
- Cross-check obligations against returns and payments.
- Document discrepancies that have not yet appeared.
- File the version used and schedule a new query.
Frequently Asked Questions
Does positive mean I will never have discrepancies?
No. It reflects validations and data available at the time of the query; obligations, corrections, or additional information may appear later.
How long is it valid?
Validity depends on the purpose and applicable rule. Verify the document and current regulation before submitting it.
Should I keep it if I can download another?
Yes. Keep the opinion used in each procedure along with date, recipient, and supporting file.
Official sources and related readings
Consult official sources: official Compliance Opinion query, article 32-D of the CFF.
Continue with these Fintax guides: how to correct a negative opinion, minimum controls for monthly closing.
What to do now
Save the diagnosis, consulted source, date, responsible party, and evidence of each decision. If there is a material discrepancy, overdue obligation, or formal SAT action, review the full file before filing an amendment, paying, or responding.
