What it is
It is the pólizas del periodo file (the period's journal entries) defined in section C of Anexo 24, the SAT annex for electronic accounting: every póliza of the month with its identifier, date and description, and inside it each line with its account, account name and debit or credit. When a line is backed by a tax invoice, it carries the invoice's UUID (the folio fiscal of the CFDI, Mexico's electronic invoice), the third party's RFC (taxpayer ID) and the invoice total.
Containn builds it from the same general ledger as the trial balance. The daily póliza already stores the UUID of the invoices the hotel issued, so the link is not rebuilt by hand when the request arrives.
When to use it
Only when the authority asks for it. Pólizas are not filed every month: they are delivered during an audit, a third-party cross-check (compulsa), or as a requirement of a refund or offset claim.
| Request type | Code | Number it carries |
|---|---|---|
| Audit (acto de fiscalización) | AF | Order number |
| Third-party cross-check (fiscalización por compulsa) | FC | Order number |
| Refund (devolución) | DE | Filing number |
| Offset (compensación) | CO | Filing number |
The order number has three letters, seven digits, a slash and two digits (for example, ABC1234567/26); the filing number has two letters and twelve digits. Both appear on the SAT's document.
Step by step
- Have the request at hand: the month requested, the request type and the order or filing number.
- Make sure that month is closed, so the pólizas you deliver are the same ones behind the trial balance you already filed.
- In Containn → Entrega al SAT (SAT filing), enter the month, the request type and the number, and download the pólizas file. Its name is the hotel's RFC, the year, the month and the letters PL.
- Compress it into a .zip with the same name and submit it with the hotel's e.firma (its advanced electronic signature), choosing the submission reason that matches the request.
- Also deliver the chart of accounts and trial balance receipts (acuses) for the same period: the authority asks for them together with the pólizas.
What the file looks like
<PLZ:Polizas Version="1.3" RFC="HEJ150301AB1" Mes="09" Anio="2026" TipoSolicitud="AF" NumOrden="ABC1234567/26" …>
<PLZ:Poliza NumUnIdenPol="…" Fecha="2026-09-17" Concepto="Ingresos del día 2026-09-17">
<PLZ:Transaccion NumCta="105-01" DesCta="Clientes · huéspedes en casa" Concepto="Consumo del día a cuenta de huéspedes" Debe="1190.00" Haber="0.00">
<PLZ:CompNal UUID_CFDI="A1B2C3D4-E5F6-4A7B-8C9D-0E1F2A3B4C5D" RFC="EMP120415KJ7" MontoTotal="1190.00"/>
</PLZ:Transaccion>
<PLZ:Transaccion NumCta="401-01" DesCta="Hospedaje" Concepto="001 · Renta" Debe="0.00" Haber="1000.00"/>
<PLZ:Transaccion NumCta="208-01" DesCta="IVA trasladado" Concepto="IVA · Renta" Debe="0.00" Haber="160.00"/>
<PLZ:Transaccion NumCta="213-01" DesCta="Impuesto sobre hospedaje por pagar" Concepto="ISH · Renta" Debe="0.00" Haber="30.00"/>
</PLZ:Poliza>
</PLZ:Polizas>Sample data: one night at 1,000.00 MXN with 16% IVA (value-added tax) and a 3% ISH (state lodging tax).
What can go wrong
- The number does not follow the SAT format. The file fails validation. Copy it exactly as it appears on the request.
- A póliza with no invoice. An adjustment or an accrual carries no CFDI, and that is fine: the UUID goes in when an invoice backs the transaction.
- The month was not closed. If a póliza was posted after you filed the trial balance, the pólizas and the trial balance no longer tell the same story.
Account and invoice-folio ledgers in XML are not generated by Containn yet. You can still review the ledger of each account on screen, line by line.