Filed is not the same as paid.
A vendor can show you the filing and still not have paid — or have paid something else. Vigía Legal reconciles the amounts across the filing, the bank payment receipt and the payroll CFDIs: IMSS and INFONAVIT via SUA/SIPARE, ISR withheld before SAT, and the state payroll tax (ISN) in all 32 states, with rates dated by validity period. Unaccredited payments, amounts that don't reconcile and late-payment surcharges surface before you release the payment.
The file says they filed. And the money?
Most compliance files stop at the document: the filing exists, the receipt exists, check the box. But a filing without an accredited payment is not compliance — and if the vendor didn't actually pay IMSS, INFONAVIT, withheld ISR or the state payroll tax, the joint-and-several liability points at you.
Vigía Legal pairs each filing with its bank payment using the línea de captura as the key. A filing with no matched payment, a payment for a different amount, or a payment made after the deadline gets flagged — with the specific document and the specific difference.
Three fronts, one question: did the money arrive?
IMSS & INFONAVIT (SUA/SIPARE)
The SUA payment format is reconciled against the SIPARE summary and the bank payment receipt. The línea de captura pairs filing with payment; a filing that no bank payment backs up gets flagged.
Withheld ISR (SAT)
The filing acknowledgment against the bank payment receipt, paired by línea de captura. An acknowledgment without an accredited payment is a finding, not a checkmark.
State payroll tax (ISN), 32 states
Rates per state, dated by validity period. The state acknowledgment is reconciled against the bank payment, and the declared base is contrasted with the payroll CFDIs — an approximate cross-check by fiscal design, with explicit tolerances.
Late payments and surcharges
Payments made after the statutory deadline and the surcharges they trigger are detected and flagged per period — before they compound into next quarter's problem.
Honest reconciliation, explicit tolerances.
Where the amounts must match, they must match: filing versus bank payment reconciles to the peso, within ±$1. Where fiscal design makes the cross-check approximate — declared base versus payroll CFDIs — the tolerance is stated, not hidden. The system flags; your team decides. The whole engine is validated against real documents, not synthetic samples.
Reconcile your vendor base before the authority does.
Send us one vendor's filings and payment receipts. We'll show you the reconciliation running on your real documents — findings, differences and tolerances included.