Mexico’s Three New Requirements for Mexicans over Age 18 & Foreign Residents to Register with SAT

May 9, 2022 Update
The Tax Administration Service (SAT) reported yesterday that the entry into force of the Digital Tax Receipt by Internet (CFDI) 4.0 will be on January 1, 2023, instead of July 1, 2022. This means we will continue to get the 3.3 e-factura’s until then.

“Individuals and legal entities that today use the new billing version 4.0 , we ask you to continue with it in order to socialize its use. On the other hand, those who still do not use it are invited to continue with the transition process during the rest of the year”, per SAT’s latest public statement.



May 20, 2022:
All foreigners in Mexico on Residente Temporal & Resident Permanente visas, and anyone over age 18 with a CURP, face 3 new requiremnts by July 1’st, 2022 (January 1, 2023). These Jan 2022 changes to Mexican law will require foreign residents to:

1. Get RFC numbers (Registro Federal de Contribuyentes) from SAT-Hacienda to register as a taxpayer-resident in Mexico, and then

2. Get a “Constancia de Situacion Fiscal” document from SAT-Hacienda, as proof of Tax – Fiscal registration with SAT, and

3. That “Constancia de Situacion Fiscal” document will be necessary at some point** to be an electricity (CFE), water, or internet customer in Mexico. Further, any buying or selling of a car or house or property will also require having an RFC and the Constancia de Situacion Fiscal document.

Sources:
https://www.gob.mx/sat/prensa/el-sat-informa-que-no-habra-sancion-para-los-jovenes-mayores-de-18-anos-que-no-se-inscriban-al-rfc-001-2022?idiom=es
and
Código Fiscal de la Federación, artículo 27 … also see the Mexican DOF.
https://www.sat.gob.mx/normatividad/54967/leyes-fiscales &
https://www.sat.gob.mx/aplicacion/53027/genera-tu-constancia-de-situacion-fiscal


Background: Why, Where & When
Last Jan.3, 2022 SAT made what looked like minor changes to Articulo 27 of the Federal Fiscal Code requiring all adults (18 & over) to get an RFC. The purposes were to cut down on identity theft and increase tax compliance-collection by requiring people who already have RFCs to get new current Constancias de Situacion Fiscal (to prove who they are & that they have current valid RFCs), and by requiring all adult residents of Mexico to get a valid RFC. The old RFC application procedures were riddled with identity theft problems from strangers creating RFC’s online without having a formal account with password & personal ID confirmation. Under the new 2022 system, people without RFCs have to register in person to confirm their identity (Note SAT does not accept foreign passports as an ID), and those with RFCs need to create an online account with SAT and establish a password, to be able to print out the new official Constancia de Situacion Fiscal document needed to buy or sell a house or car, or to set up a CFE or internet, or water department account.

Sidelights:
First (1) … Many people in Mexico think they have an RFC, while they actually don’t. There was over a decade when local branches of Mexican banks just made up RFCs for their clients who had no actual official RFC from SAT-Hacienda, just to allow the bank to open an account for the person. Those old bank-issued RFCs are not valid for anything – so, unless you personally went into a SAT-Hacienda office and got your RFC, instead know that the bank-issued RFC is likely worthless & that you still need to go get an official RFC from SAT.

1.a. … Still, this is Mexico: Some foreigners actually have RFCs that they were unaware of, because some banks, car dealers & some Notarios successfully created valid RFCs for their customers when the foreigner bought or sold a home, bought a car, or started a bank account, without your knowledge or approval => which WAS part of the problem of Identity Theft, because people created RFCs without the foreigner’s knowledge. So … Some foreigners are finding that when they apply for an RFC now, that the SAT system kicks them out of the online queue, because they already have an RFC. These people with RFC’s then need to create an official online account with SAT, and establish a password – to be allowed to print out their current Constancia de Situacion Fiscal document needed to buy-sell a property, car, or start a CFE, internet or water dept. account.

Second … Unfortunately, these actions directed heavily at identity thieves, fat cats & big criminals, also flow down over the rest of us, who are living simple lives, uncomplicated by money laundering, gun-running, & drug smuggling. These new requirements are partly being driven by the USA’s ongoing War on Drugs & USA’s War on Money laundering – pressuring Mexico to address these problems, which then flows down onto the rest of us, just like the USA’s 2009-2010 new laws on foreign bank accounts & the 2009-2010’s new laws driving US banks to cut off accounts by 2017 for Americans living abroad. … These changes also come form Mexico trying to increase tax compliance, by requiring all Mexicans over age 18 to now be registered at SAT with RFC numbers.

**Third … These new requirements come at a peculiarly difficult time, because the SAT-Hacienda systems for creating new RFC accounts are working very poorly these past months – so the systems are so jammed up with millions of Mexican applying for RFCs, that it may take until Oct – to Dec to get it all sorted out, and working smoothly. In the meantime, if you do not have to buy or sell a home, a property, a car, or start a CFE or internet account, then you can likely wait a few months till SAT gets their systems sorted out. In the meantime, online waiting lists are 2,500 to 6,000 people long – yet possibly 10 appointments per day are available at SAT offices of you arrive early enough (6:00 AM) & wait a few hours.

Notice that it’s a new requirement for ALL Mexicans over age 18 … so, the SAT-Hacienda appointment systems are backed up over 4 months with new applications, from Mexicans …. 4 months just to issue an appointment date … It’s not just gringos … and … It may take 6 months to work-off the current backlog of Mexican applicants.

Fourth … In theory, every CFE office processes 10 (?) or 15 applicants over age 60 to get their RFC, awarded by being in line early enough (5:30 AM?) to be one of that day’s special 10 or 15. We know 2 people who have done this in the past 2 weeks … but as happens in Mexico, we offer no promises that this will work for you. YMMV … Best of Luck!

International Context: … (Is Mexico so much worse than othre countries)
It’s just like how Obama-Biden cut IRS funding, resulting in 26 million unopened tax returns in 2021, still unopened by April 2022 … so the US IRS is now burning-shredding millions of unopened returns that are more than 3 yrs old. … Fortunately, Mexico is not shredding nor burning our SAT-Hacienda tax applications … yet they are at least 4 months behind in being able to issue appointments at most SAT locations.

So, unless you need to buy-sell a house, now, or open a CFE account, or open a new internet service account NOW … you will likely be OK waiting the 4 – 6 months in a “fila virtual” (virtual line, online) waiting to get your email notifying of your appointment with SAT-Hacienda (details below).

* * * * *
How to Register for an RFC Appointment with SAT-Hacienda:
SAT’s current system for registering for an RFC requires the foreigner to register online to get an appointment to come in to an SAT-Hacienda office, to both register, get ID fotos & supply fingerprints.

SAT Online Appointement Website:
https://citas.sat.gob.mx/

When online at the SAT portal, we request an appointment ( “Registrar Cita ” ), and then choose the option as an individual taxpayer ( “Persona Fisica ” ), and then enter your CURP number. Also note that you will need to take an official copy of your CURP document to your SAT appointment – so keep it handy when you get it out to register online for your SAT RFC appointment.

The next parts of the online SAT RFC appointment request process are straightforward:
On the next page after entering your CURP, you select the service you want (RFC appointment), & choose the state you whant to appy in.

NOTE: … Our local Merida SAT-Hacienda office has been taking 2 – 4 months to issue appointments, so many people who need to buy or sell a house, property, or car have been making their appontments at either Campeche’s or Chetumal’s (Q. Roo) SAT-Hacienda offices.

After you select the state you want to apply in, you will either be given the option to choose a date on a calendar, or you will face a notice that says no appointments are available at this time – which is why many foreigners in Yucatan are jumping to Campeche or Chetumal (Q. roo), but even those appointments are filling up now.

If you face the “no appointments available” option, you will then have the option to choose to enter a virtual line – queue (“fila virtual“), which gets you in to the system, but the last 3 months of internet reports by foreigners show that you may not get a notice for an appointment for another 4 months. Applying for a spot in the fila virtual, and then entering your email, enables SAT to send you an alpha-numerical “token” that is used to join the virtual line.

At that point, you sit and wait, and moniter your email for a notice from SAT notifying you of your appointment date. As you go in for your appointment, you’ll need a short list of documents. The current SAT website lists:
~ A valid migratory document (your Residente visa card);
~ A comprabante, (proof of address), like a bank statement, CFE electric bill, or copy of your rental agreement-contract.
~ Your passport

Note … Assorted internet reports describe that many SAT officies are also requiring that you show a copy of your CURP document, even though this is not reported on the SAT website.

Recent internet reports also describe that you should bring a USB memory stick, for SAT to download a personal digital signature “firma digital” for future use. At that point SAT takes your ID foto, takes your finger prints (all at no charge). Finally, recent inteernet reports say that the process takes about 40 minutes.

Final Note: As these new requirements come online, there will be consequences from the new legal requirements: People who want to sign up for internet services, for water services, for CFE accounts … or to buy or sell a house, property or car, will have to provide both their RFC number, and their Constancia de Situacion Fiscal document.


We will continue to update this article as the situations evolve.

Stay informed … Stay healthy … Stay safe …

Dr. Steven M. Fry

Ph.D. in Chemistry, Public Health, & Laboratory Measurement Science.




Read On … MacDuff !

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26 Responses to Mexico’s Three New Requirements for Mexicans over Age 18 & Foreign Residents to Register with SAT

  1. Jerry Moomaw says:

    So six weeks hence the virtual line will be miles long. We have a friend who has already spent a couple years trying to get an RFC.

  2. Larry Baker says:

    I’ve had an RFC number for quite a while. But I don’t understand the procedure for obtaining the other two.

  3. markemmer says:

    Good description, but you haven’t said how those of us with an existing RFC get a Constancia de Situacion Fiscal document. QRoo Paul has a video about that here: https://www.youtube.com/watch?v=eh2li1L6mA8
    I just went through the online process, and it’s a PITA to get through correctly. I’ll find out in a few days if they accepted my application and issue me a SAT password. Two friends who have their RFCs were able to just walk into a SAT office in Michoacán without an appointment and get a Constancia printed out for them in 5 minutes, just by showing their residency card. When I went, there was a long line out the door, so I decided to try it online. Vamos a ver.

    • yucalandia says:

      Notice that Q-Roo Paul’s advice is about as accurate as he says his Ru-Paul name. 😉

      IOW, his advice on Constancia’s works as poorly as his mistaken advice on how to become a citizen.
      😦

      We can get a Constancia either from our SAT office, or register online at the SAT website, establish a password, and request an official copy of your Constancia de situación fiscal.

      I tried hard to do this yesterday, but just like how the SAT RFC number process is so badly broken & non-functioning … the SAT computer system for Constancias is also broken. The SAT computer would accept my RFC to start the process, but then rejected the same RFC when I tried to establish a password … 2 hrs of no success by following Q Ru-Paul’s advice.

      Example: Q Ru-Paul’s advice is strikingly similar to how he still can’t even say his name correctly … as a rookie to Spanish … and a rookie to Mexico … Q Ru-Paul continues to say his name incorrectly like “kangaroo”.

      Quintana Roo has always been pronounced like ALL Spanish “oo” words, with a long “o” sound … Row, like row-row-row-your boat … not Ru-Ru-Ru your boat, like rookie Q-Ru-Paul. 😉

      Here’s the weblink for anyone who wants to try … GOOD LUCK !
      https://www.sat.gob.mx/aplicacion/53027/genera-tu-constancia-de-situacion-fiscal

  4. gretagreen5076 says:

    How do you get the Constansia de situación fiscal?

    Sent from my iPad

    >

  5. tojoeinps says:

    This is info for foreigners, but it is all in Spanish—-so Mexican!

    • Jason says:

      You’re in MEXICO, Dont like it? Learn the language or leave AND GO BACK

      Editor’s Note:
      We’re not big fans of personally-hostile … “Go home, gringo” … posts.
      This one will be tolerated once … as a statement of Yucalandia’s policies.

      • yucalandia says:

        Editor’s Note:
        We’re not big fans of personally-hostile … “Go home, gringo” … posts.
        This one will be tolerated once … as a statement of Yucalandia’s policies.

  6. Helen says:

    Thank you so much for this valuable, step by step information!!!!

  7. creaghday says:

    When did this get become official, what is the date on which the Diario Oficial de la Federación published this? Without this formality there is no law. According to a FB lawyer I follow. Can you answer him? I believe you as I heard it from three reliable sources.

    Editor’s Note:
    Steve Creagh is a long-time internet troll, who has not read either the SAT Manual nor our SAT Leyes Fiscales … This laziness includes self-appointed policeman**-Steve’s choice to ignore “Código Fiscal de la Federación, artículo 27” of our Mexican DOF.

    **Sadly, Officer Steve (a former cop) did not even bother to click on the SAT website links above to know legal reality here. … https://www.sat.gob.mx/aplicacion/53027/genera-tu-constancia-de-situacion-fiscal
    .

    Nor did Officer Steve check the Jan 3, 2022 SAT press release (reported above) on this:
    https://www.gob.mx/sat/prensa/el-sat-informa-que-no-habra-sancion-para-los-jovenes-mayores-de-18-anos-que-no-se-inscriban-al-rfc-001-2022?idiom=es

    • sdibaja says:

      Excellent point.
      from a well informed friend in Monterey:
      “It is a proposal, not approved law. The rightist people had been cuestioning that proposal as anyting the government does. I think it had not been passed in the Camara de diputados, because of the revolt it could cause.”

    • creaghday says:

      I’m not a troll, just a person trying to sort out legal obligations. I’ve heard different conclusions from reliable sources so Mr Editor, don’t jump to conclusions about who I am. I’m doing my research.


      Editor’s Reply:
      Note that you likely are Steve Creagh, the former cop, who has axes to grind. Note that you challenged the source of the information, without citing your sources, and that you had not read the links we offered, which is part of acting like a troll.

      Have you read the SAT manual ? … Have you read the SAT weblink on this & read the DOF articulo cited by SAT?

      Readers can note we offered citations & references for the information, while Officer Steve gives us no references.

      • sdibaja says:

        troll or not… (that was a very “uncool” aka “nasty” edit)
        I too am getting conflicting reports from very reputable sources

      • yucalandia says:

        Notice that cops posting on the internet can tell us their personal ‘legal’ opinions all-day-long, but what counts is reality.

        Reality is that Notarios are now requiring RFCs & Constancia de Situacion Fiscal for property sales, and the same rules are being applied with vehicle sales, and CFE and internet companies are requiring them.

        Sure, you can pay a lawyer to argue your case, but most readers are interested in practical workable solutions – not going to court.

      • sdibaja says:

        Personal opinions abound … Consider the source … Recognize that Officer Steve did not bother to read the referenced links in the article above.

        I suggest Merida could be a local phenomenon.
        not required in Baja as of last Friday… (two Notarios in Ensenada)
        CFE is requesting, not requiring

      • yucalandia says:

        sdi
        Notice that it has been Federal Law since Jan 3 of this year, regardless of what local officials are doing. … It may be time to find more reliable sources than your 2 Notarios in Ensenada. … Sadlly, Notarios are NOT tax experts, nor legal experts – as too many Notarios are lazy, with decades of past reputations for taking anywhere from a year to 3 years to start following changes to Federal tax laws.

        Note: … Your comment about the 2 Notarios is very helpful to tell people which Notarios to avoid.
        Can you please report their names here, so readers whom to avoid?

        = = = =
        Practical Considerations:
        Note how past changes to Federal Law have typically taken about 6 months to sort out how they are enforced at the local levels, so here at Yucalandia we expect the local folks out in the boonies to take up to 6 months after the July 1, 2022 => expect your local SAT guys to finally come up to speed around Christmas (?).

        Cheers, Steve

  8. Jerry Moomaw says:

    I’ve been informed that I might have misunderstood the timeline. At any rate, I am in the virtual fila. Thanks loads for keeping us up to date, Steve.

  9. Neal Donaldson says:

    I got an RFC last year while it was still possible to do so online. I’m not sure about this constancia thing. Would it have come with the RFC? Do I still need to register for the Constancia. Neal

    • yucalandia says:

      The Constancia is a separate document, required to start CFE accounts, water dept accounts, internet service accounts … also now required when selling-buying a car or a house.

      If you are not starting new accounts, and are not buying-selling a car or house, then you don’t need the Constancia for now.
      Cheers, Steve

  10. Pingback: FYI | Chicxulub Food Bank Yucatan Mexico |

  11. Jerry Moomaw says:

    Well well well. It’s been confirmed two different ways that I have an RFC. When I attempt to get the Constancia, the RFC number isn’t recognized by the office that issued it.

  12. Trent says:

    I got permanent residency back in February, and did not know all this nonsense way going on. I applied for virtual line back in late April or eary May. Now I understand the situation is so bad, the requirement has been extended until January 2023.

    Without an RFC, how is one supposed to work, or do business legitimately without an RFC?

    Isn’t there something in the Mexican constitution about a right to work? It is very extensive and hard to get through.

    I also am hearing about a special situation RFC where you are a foreigner, and have no Mexican taxes to pay, thus can get an appointment right away. That however does not apply to me.

    • yucalandia says:

      There are 10 – 15 daily slots available to people who show up early & stand in line at our SAT-Hacienda office.

      • Trent says:

        I think that is just rumor.Someone told me they did that at the Monterrey office for an RFC with no financial activity. After they called his name, he said, instead of an RFC they gave him a printed sheet on how to get into the virtual line online.

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