The Portuguese side believe the only reason they are on the list is because European football's governing body released it prior to the October 14 deadline.
The 18-time Portuguese champions have admitted owing a minor amount to another club, but club president Luis Godinho Lopes was surprised to make the UEFA list.
"I can't say that I am pleased with the ruckus around this issue," he said. "I was sad to see Sporting's name mentioned, there was a communication error."
The Estadio Jose Alvalade outfit last year posted losses of 46 million euros after making a number of big-money signings, but claim they have paid all their taxes and social security payments.
The club's vice-president Jose Guedes confirmed the club owe no salary payments and reassured his team's fans that the amounts owed were negligible.
"The case is related to payments to football clubs and the sums are really not too big," he said.
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