What it is
The grouping code (código agrupador) is the SAT's list, published in Anexo 24 of the Resolución Miscelánea Fiscal (Annex 24 of Mexico's annual tax rules), that translates each taxpayer's chart of accounts into a common language. The SAT is Mexico's tax authority. Your account numbers are yours; the grouping code says which SAT line each account corresponds to, so every trial balance reads the same way. The SAT asks you to match each account by its nature and predominant use.
It has two levels: the control account (for example, 102 Bancos, banks) and the first-level subaccount (102.01 Bancos nacionales, domestic banks). Several of your accounts can share a code: in the base chart, the three bank subaccounts all use 102.01. The first digit is the account group:
| Digit | Group |
|---|---|
| 1 | Assets |
| 2 | Liabilities |
| 3 | Equity |
| 4 | Revenue |
| 5 | Costs |
| 6 | Expenses |
| 7 | Comprehensive financing result (financial income and expense) |
| 8 | Memorandum accounts |
How Containn suggests it
When you load the base chart, each account comes with a suggested code: 101.01 for Caja del hotel (hotel cash), 206.01 for Anticipos de reservas (reservation deposits), 213.05 (state and municipal taxes payable) for the lodging tax. When you create an account, the Código agrupador del SAT field is required: without it the account won't save and you will see “Falta el código agrupador del SAT” (the SAT grouping code is missing).
Where Containn uses it
- Chart of accounts XML: every account goes out with its code. See Chart of accounts in XML.
- Financial statements: every account is classified by its first digit. Groups 1 to 3 make up the balance sheet; groups 4 to 7, the income statement. Memorandum accounts appear in neither.
- Cash flow: accounts whose code starts with 101 or 102 are cash, and the code of the other side of the entry decides whether a movement is operating, investing or financing. See Cash flow statement, direct method.
Step by step to review it
- Open Catálogo de cuentas (Chart of accounts) and read the Código agrupador column next to each account.
- Compare each code with the current list in Anexo 24.
- Fix whatever your accountant decides with the Editar (Edit) pencil.
- If you change a code after your first filing, send the chart again: the Entrega al SAT (SAT filing) screen reminds you (“Se envía con la primera balanza y cada vez que cambie una cuenta”: it goes with the first trial balance and every time an account changes).
What can go wrong
- A wrong first digit moves the account. For example, a food cost with code 601 shows up under operating expenses; with 501.01 it shows up under costs and the income statement shows gross profit.
- Containn does not validate against the SAT list. It requires the field not to be empty, not that the code exists. A mistyped code travels to the XML as is.
- A bank outside 101 or 102. The cash flow statement does not treat it as cash: a transfer from the cash drawer to that bank shows up as a cash outflow.
The code in the base chart is a proposal to get you started. The taxpayer answers for the match: confirm every code with your accountant before your first filing.