diff --git a/pos/seed/sat_accounts.sql b/pos/seed/sat_accounts.sql
new file mode 100644
index 0000000..b6e1a1c
--- /dev/null
+++ b/pos/seed/sat_accounts.sql
@@ -0,0 +1,50 @@
+-- SAT Chart of Accounts (Catálogo de Cuentas SAT)
+-- All accounts are system accounts (is_system = true)
+-- Parent IDs resolved via subqueries to avoid hardcoded integer dependencies
+
+INSERT INTO accounts (code, name, parent_id, type, sat_code, is_system, is_active) VALUES
+
+-- ============================================================
+-- ACTIVO (100)
+-- ============================================================
+('100', 'Activo',                     NULL,                                                    'activo',  '100', true, true),
+('110', 'Caja',                       (SELECT id FROM accounts WHERE code = '100'),            'activo',  '110', true, true),
+('111', 'Bancos',                     (SELECT id FROM accounts WHERE code = '100'),            'activo',  '111', true, true),
+('120', 'Clientes',                   (SELECT id FROM accounts WHERE code = '100'),            'activo',  '120', true, true),
+('130', 'Inventarios',                (SELECT id FROM accounts WHERE code = '100'),            'activo',  '130', true, true),
+('140', 'IVA Acreditable',            (SELECT id FROM accounts WHERE code = '100'),            'activo',  '140', true, true),
+
+-- ============================================================
+-- PASIVO (200)
+-- ============================================================
+('200', 'Pasivo',                     NULL,                                                    'pasivo',  '200', true, true),
+('210', 'Proveedores',                (SELECT id FROM accounts WHERE code = '200'),            'pasivo',  '210', true, true),
+('220', 'IVA Trasladado',             (SELECT id FROM accounts WHERE code = '200'),            'pasivo',  '220', true, true),
+('230', 'ISR por Pagar',              (SELECT id FROM accounts WHERE code = '200'),            'pasivo',  '230', true, true),
+
+-- ============================================================
+-- CAPITAL (300)
+-- ============================================================
+('300', 'Capital',                    NULL,                                                    'capital', '300', true, true),
+('310', 'Capital Social',             (SELECT id FROM accounts WHERE code = '300'),            'capital', '310', true, true),
+('320', 'Resultados del Ejercicio',   (SELECT id FROM accounts WHERE code = '300'),            'capital', '320', true, true),
+
+-- ============================================================
+-- INGRESOS (400)
+-- ============================================================
+('400', 'Ingresos',                   NULL,                                                    'ingreso', '400', true, true),
+('410', 'Ventas',                     (SELECT id FROM accounts WHERE code = '400'),            'ingreso', '410', true, true),
+('420', 'Devoluciones sobre Ventas',  (SELECT id FROM accounts WHERE code = '400'),            'ingreso', '420', true, true),
+
+-- ============================================================
+-- COSTOS (500)
+-- ============================================================
+('500', 'Costos',                     NULL,                                                    'costo',   '500', true, true),
+('510', 'Costo de Mercancia Vendida', (SELECT id FROM accounts WHERE code = '500'),            'costo',   '510', true, true),
+
+-- ============================================================
+-- GASTOS (600)
+-- ============================================================
+('600', 'Gastos',                     NULL,                                                    'gasto',   '600', true, true),
+('610', 'Gastos Operativos',          (SELECT id FROM accounts WHERE code = '600'),            'gasto',   '610', true, true),
+('620', 'Gastos Financieros',         (SELECT id FROM accounts WHERE code = '600'),            'gasto',   '620', true, true);