If you were required to submit the June 2026 trial balance, check that SAT accepted it. The general deadline passed in August. A file saved on your computer or a submission receipt alone does not confirm acceptance. If the filing is missing or was rejected, collect the chart of accounts, XML and processing results to identify what needs attention.
Use June as a reproducibility test
Recreate the submitted balance from the accounting ledger and confirm that account mapping, period movements and closing balances match the archived file. If the result cannot be reproduced, document the missing step now; the issue is procedural even when the acknowledgment is valid.
The ordinary monthly submission does not include journal entries. Entries and ledgers are delivered when requested or required for a refund, offset, audit or cross-check.
June filing dates
| Taxpayer | General rule | June 2026 deadline |
|---|---|---|
| Legal entity | First three days of the second month after the period. | August 3, 2026. |
| Individual | First five days of the second month after the period. | August 5, 2026. |
Listed issuers and taxpayers with specific facilities may use another calendar. Taxpayers who record transactions through Mis cuentas are excluded from the monthly submission governed by rule 2.8.1.6.
Chart changes made in June
The chart is submitted with the first trial balance. If an account changed or was added at the reported level during June, the updated chart was due by the June trial-balance deadline.
Check that each trial-balance account appears under the same number in the chart for that period. When assigning an Anexo 24 code, look at the transactions recorded in the account and its predominant use. A similar account name is not enough to choose the code.
| June change | Review |
|---|---|
| New subaccount | Number, level, nature and grouping code. |
| Revised description | Consistency across chart, trial balance and accounting system. |
| Reclassification | Reason, adjustment entry and balance continuity. |
| Mixed-use account | Mapping rationale and possible accounting split. |
Trial-balance review
Before creating or replacing the June XML, verify:
- taxpayer RFC, period and submission type;
- continuity between the May closing balance and June opening balance;
- movements and closing balances for assets, liabilities, equity, results and memorandum accounts;
- tax receivable and payable accounts;
- transferred VAT actually collected and creditable VAT actually paid;
- reconciliation with CFDI, cancellations, payment complements and banks;
- exact account match between chart and trial balance;
- `.ZIP` structure and naming convention.
Use the SAT form and syntax validator to check the file's structure. You still need to review the figures: passing validation will not reveal a misclassified expense or an unrecorded bank transaction.
Receipt and final status
The SAT electronic-accounting service accepts Password or e.firma. It can produce a receipt followed by acceptance or rejection.
Keep both. The receipt does not confirm that the XML was accepted. The June file should include:
- submitted XML and ZIP;
- validator evidence;
- receipt acknowledgment;
- acceptance or rejection result;
- reconciliations and workpapers;
- replacement log, when applicable.
Rejected June trial balance
| Situation | Treatment |
|---|---|
| Rejection before the original deadline | Correct and resubmit within the ordinary period. |
| IT-related rejection during the final two days | Resubmit within five days of the notice. Acceptance preserves timely filing. |
| Taxpayer later changes the information | Replace files within five days after the change. |
The five-day relief for a late rejection applies to an IT cause during the final two days. An incorrect RFC, wrong period or accounting discrepancy should not be labeled as a system failure without evidence.
Missing after the deadline
If you never submitted the June trial balance, identify what remains to close the period and address it promptly. Reconcile the figures, check for chart changes, validate the XML and submit the files. Keep the dated acknowledgment and check the processing result.
If you corrected the accounting after acceptance, document the change and submit replacement files within five days of the correction. Keep both versions with a note identifying the entry or calculation that supports the change.
The full process is in the SAT electronic accounting 2026 guide.
Official sources
- SAT: submit electronic accounting.
- SAT: form and syntax validator.
- SAT: Anexo 24 of the 2026 resolution.
- SAT: 2026 Miscellaneous Tax Resolution.
Official links to complete the task
Open official services from a new browser tab, confirm the taxpayer and period, and save the resulting acknowledgment or evidence with the case.
