Confirmation of tax status (Constancia de Situacion Fiscal) — This is a document issued by the Mexican Tax Administration (SAT). It confirms the fact of registration of the taxpayer with the tax authority, the taxation regime and what taxes you are required to pay based on your regime, types of economic activity, and in addition contains important information about the taxpayer himself, say, his tax address.
The excitement that has recently arisen around the execution of this document is due to the fact that from July 1, 2022, all Mexican businesses had to switch to using electronic invoices of the new 4.0 format. This format required the invoice to include new information about the buyer, such as the RFC (taxpayer number), his tax regime, as well as his address registered in SAT. If this data is missing from the invoice or does not match the data recorded in the SAT database, the invoice will not be accepted by the tax authority and cannot be included in the seller's tax report. The same requirement applies to employers when calculating the payroll for their employees.
At the same time, from January 1, 2022, another requirement began to apply: every citizen and non-resident resident of Mexico is required to obtain an RFC number from the Tax Administration Service (otherwise, on what basis will companies require this number from them to fill out an invoice?).
In June 2022, the use of Invoices 4.0 was delayed until January 1, 2023, but this did not dampen the excitement. By that time, many companies had already switched to using them. The issue of compliance of the tax data that the buyer opens or that is already contained in the seller’s database with the data in the tax administration database has become acute. Sellers began to demand not just an RFC number, but proof of tax status. Many have already encountered this when buying or selling a car or real estate.
Confirmation of tax status cannot be obtained centrally by, say, a company for each of its employees. Each taxpayer is required to obtain this document independently, and for this he needs not only his RFC tax number, but also an electronic signature (e.firma), which is recorded on your flash drive at the same time the RFC is issued.
How to get an RFC tax number in Mexico, we explained in thispublications. Here's how to obtain the Constancia de Situacion Fiscal.
It is believed that there are 4 ways to purchase confirmation of tax status: 2 for those who do not have an electronic signature, and 2 for those who have an electronic signature.
Since visitors are able to receive and activate the RFC only by visiting the tax office in person, they cannot but have an electronic signature. Accordingly, then all methods of obtaining confirmation of tax status are reduced to two: on the SAT website and by phone.
On the Internet
Go to the SAT website hereaddress. In the appropriate fields, enter your RFC, electronic identification key (CIEC) or password to access the SAT website, or electronic signature (e.firma), and in addition the confirmation code from the image (captcha). Then generate your tax status confirmation by clicking on the Enviar button.
If you do not have an electronic key or electronic signature, you can use the links below to recover them. The main thing is that the RFC is active.
Using the resulting link, you will be able to download the confirmation of your tax status in PDF format. It should not be printed. It can be shown to the counterparty from the screen of a mobile phone, and information from it can be read by any QR and barcode scanner. In addition, you have the opportunity to send the file to the counterparty by email.
Confirmation of tax status can be obtained by downloading and installing the SAT Móvil — mobile application on your phone. search in the app store. Next, you need to register in the application using the RFC, CIEC identification key or password to access the SAT website.
By phone
It's even easier to prepare your tax status confirmation over the phone. Call , then select voice menu option 3. The operator will connect very quickly, we checked. Ask it to generate proof of tax status. All you will need to provide is the RFC, email address and phone number.
After the conversation ends, a confirmation of your tax status in PDF format will be sent to your email address. Able to use the file in the same way as we described above.
