No Constancia de Situación Fiscal Required for Facturas: What Expats Need to Know

If you've ever been told by a Mexican business that you need to show your Constancia de Situación Fiscal before they'll give you a factura, then this article is for you. Do you have questions about getting facturas in Mexico?

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No Constancia Required — Introduction

If you've been living in Mexico for a while, you've probably experienced the frustration of trying to get a factura (tax invoice) for a purchase. Maybe you were at a restaurant, a hardware store, or even a doctor's office, and when you asked for your factura, the cashier demanded to see your Constancia de Situación Fiscal. If you didn't have it handy—or didn't even know what it was—you might have walked away empty-handed.

Here's the good news: businesses can no longer demand your Constancia de Situación Fiscal to issue a factura. This practice was officially declared illegal by the SAT (Servicio de Administración Tributaria) in October 2023. Businesses that continue to do this face fines of up to $122,440 pesos and even temporary closure.

For expats navigating Mexico's tax system, understanding your rights when it comes to facturas is essential—whether you're filing taxes, making business purchases, or simply want to keep proper records.

No Constancia Required — What Happened?

The CFDI 4.0 Crisis of 2022

The chaos began when Mexico's new electronic invoicing system, CFDI 4.0, took effect on January 1, 2022. Unlike the previous version, this new system required that customer information on invoices—name, tax regime, and postal code—match exactly with SAT's database. Even a single mismatched accent mark, space, or capitalization would cause the invoice to be automatically rejected.

Businesses panicked. Fearing penalties of $17,020 to $97,330 pesos per incorrect invoice, they began demanding that customers present their Constancia de Situación Fiscal—a comprehensive tax status document that many people had never needed before.

The result was catastrophic. SAT offices across Mexico saw lines wrapping around buildings, with people arriving at 5:00 AM to wait three or more hours for a ten-minute procedure. Workers faced employers threatening salary withholding without the document. Consumers discovered outdated records blocking their invoice requests. Restaurants and retailers refused facturas outright.

The October 2023 Ruling

On October 18, 2023, SAT published the Seventh Resolution of Modifications to the 2023 Miscellaneous Fiscal Resolution in the Diario Oficial de la Federación. This established "Non-Binding Criterion 1/CFF/NV," which explicitly lists prácticas fiscales indebidas (improper tax practices).

The ruling declares it illegal for businesses to:

• Condition invoice issuance on showing the Cédula de Identificación Fiscal or Constancia de Situación Fiscal
• Force customers to enter their own data on web portals to generate invoices
• Refuse to issue invoices at the point of sale
• Increase prices when customers request a factura
• Refuse facturas for cash payments or advance payments

*SAT's official press release (Comunicado 057-2023) stated unequivocally: "Para solicitar el CFDI o factura en la compra de productos o por la prestación servicios, NO se requiere entregar al proveedor la Cédula de Identificación Fiscal o Constancia de Situación Fiscal."

No Constancia Required — What Information IS Actually Required?

So if you don't need to show your Constancia, what do you need to provide to get a factura? Under CFDI 4.0, businesses need exactly five pieces of information—and you can provide them verbally or in writing without showing any documents:

Required Data	Description
RFC	Your 13-character tax ID number
Nombre completo / Razón social	Your full name (must match SAT records exactly, in capitals)
Código postal	5-digit postal code of your fiscal address
Régimen fiscal	Your tax regime code (e.g., 612 for salaried employees)
Uso del CFDI	How you'll use the invoice (e.g., G03 for general expenses)

That's it. No Constancia. No official document. Just those five pieces of information.

The Constancia de Situación Fiscal does contain all this information, which is why businesses started demanding it. But SAT has made it clear that asking for the full document is not required—and in fact, conditioning the factura on receiving it is now illegal.

*If you need to know your tax regime code or aren't sure what to put for "Uso del CFDI," you can ask the business—they should be able to help you select the appropriate options.

No Constancia Required — Penalties for Businesses That Refuse

The Código Fiscal de la Federación establishes clear consequences for businesses that violate these rules:

Article 83, Fraction VII (Refusing to issue facturas):

• First offense: $19,700 to $112,650 MXN
• For RESICO taxpayers: $1,910 to $3,800 MXN

Article 83, Fraction IX (Issuing facturas with incorrect RFC):

• First offense: $21,420 to $122,440 MXN
• For RESICO taxpayers: $1,670 to $3,330 MXN

Repeat offenders face the financial penalties plus preventive business closure for 3 to 15 days, as established in Article 84 of the CFF.

These are serious consequences. If a business tells you they can't issue a factura without your Constancia, you now have the legal backing to push back—and to report them if they refuse.

No Constancia Required — What About Expats Without an RFC?

This is where it gets interesting for foreign residents. You have the same rights to receive facturas as Mexican citizens—businesses cannot treat you differently.

If you have legal residency (temporary or permanent):

You should obtain your own RFC. Since 2022, all residents over 18 are required to have one, regardless of whether you have income in Mexico. Visit SAT with your residency card, CURP (which is printed on your resident card), proof of address, and passport. We highly recommend getting your e.firma (electronic signature) at the same time—it expires every four years but allows you to manage all future tax matters online.

*For more information on opening bank accounts and financial matters as a foreigner in Mexico, see our guide on how Americans can open a bank account in Mexico.

If you don't have an RFC:

Businesses must still issue you a factura using the RFC genérico for foreigners: XEXX010101000. Simply tell the business:

"Soy extranjero y no tengo RFC mexicano. Por favor use el RFC genérico para extranjeros: XEXX010101000."

The factura will use régimen fiscal 616 ("Sin obligaciones fiscales") and uso del CFDI "S01" ("Sin efectos fiscales"). While this invoice won't provide Mexican tax deductions, it does document your purchase legally.

For tourists:

The same RFC genérico (XEXX010101000) applies. Additionally, Mexico offers an IVA refund program that can return up to 16% VAT on purchases over 1,200 MXN at participating stores. Request a factura with your passport information at purchase, then validate at airport refund counters before departure.

No Constancia Required — What Exactly IS a Constancia de Situación Fiscal?

You might be wondering what this document actually is—and why it became such a headache.

The Constancia de Situación Fiscal (CSF) is an official SAT document proving your tax registration status. It contains your complete taxpayer profile: RFC, CURP, full name, complete fiscal address, tax regime, registered economic activities, tax obligations, and registration date. For businesses, it includes legal representative information.

This comprehensiveness is precisely why it became problematic. The document exposes sensitive personal data that isn't necessary for invoice generation.

The difficulty in obtaining the CSF drove the 2022 crisis:

• A registered SAT password (Contraseña/CIEC) is required, OR
• Your e.firma electronic signature, OR
• SAT ID verification through the mobile app (requires uploading ID photo and video selfie, takes up to 5 business days)

Passwords forgotten years ago required in-person recovery. E.firma renewal more than one year after expiration demanded SAT appointments. And the appointment system at citas.sat.gob.mx was frequently saturated, with waits measured in weeks.

The Cédula de Datos Fiscales Alternative

SAT's response to privacy concerns was to create the Cédula de Datos Fiscales—a simplified QR-code card containing only the five required data points without sensitive personal information. You can generate it free at sat.gob.mx or through the SAT Móvil app. This is now the preferred document if you want to carry something with you, though remember—you're not required to show even this to get a factura.

No Constancia Required — How to Report Businesses That Refuse

If a business denies your invoice or demands your Constancia, you have multiple official channels to report them:

SAT Complaints (available 24/7):

• Email: denuncias@sat.gob.mx
• Phone: 55 8852 2222 (from Mexico) or +52 55 8852 2222 (international)
• MarcaSAT: 55 627 22 728 (option 8)
• Online portal: sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

Invoice Conciliation Service:

SAT offers mediation at sat.gob.mx where you can submit details of the refused invoice, and SAT contacts the business directly to resolve the issue.

When reporting, provide: the business name and address, description of how the factura was denied, transaction amount, payment method used, and your contact information.

No Constancia Required — A Practical Script for Getting Your Factura

When approaching a business for a factura, confidence and knowledge of your rights matter. Here's a practical approach:

Step 1: Provide your five required data points clearly:

"Mi RFC es [number], nombre [full name in capitals], código postal [5 digits], régimen fiscal [code], y uso del CFDI [code, typically G03 for general expenses]."

Step 2: If asked for Constancia, respond:

"La Constancia de Situación Fiscal no es obligatoria para expedir facturas. El SAT estableció en la Séptima Resolución de Modificaciones a la RMF 2023 que condicionar la factura a ese documento es una práctica fiscal indebida."

Step 3: If still refused, note the business name, address, and employee name if possible, then file a complaint with SAT.

Most businesses, when they realize you know the law, will issue the factura without further argument. The key is being polite but firm.

No Constancia Required — Conclusion

Mexico's October 2023 ruling represented a significant consumer protection victory, ending the requirement to present Constancia de Situación Fiscal for facturas. The law now clearly states that businesses need only your RFC, name, postal code, tax regime, and intended use—information you can provide verbally.

For expats, the key insight is this: your residency status doesn't affect your right to a factura. With an RFC, you receive standard invoices. Without one, businesses must use the generic code XEXX010101000. Either way, demanding a Constancia de Situación Fiscal is illegal, and you have clear channels to report businesses that try.

Understanding your rights in Mexico's tax system is just one part of living successfully as an expat. Whether you're buying property, dealing with income taxes, or managing your cost of living, knowing how the system works gives you the confidence to navigate daily life.

Frequently Asked Questions

Can a business really refuse to give me a factura?

No. If you provide the five required pieces of information, a business is legally obligated to issue you a factura. Refusal can result in fines of up to $122,440 pesos.

What if I don't know my régimen fiscal code?

The most common codes are: 612 (Personas Físicas con Actividades Empresariales y Profesionales), 621 (Incorporación Fiscal), and 626 (Régimen Simplificado de Confianza). If you're employed and earn a salary, it's typically 605 (Sueldos y Salarios). The business can help you select the appropriate option.

I'm a tourist—can I still get facturas?

Yes! Use the RFC genérico for foreigners: XEXX010101000. The factura won't give you Mexican tax benefits, but it will document your purchase. You may also qualify for Mexico's IVA refund program at participating stores.

What's the difference between the Constancia de Situación Fiscal and the Cédula de Datos Fiscales?

The Constancia is a comprehensive document with your complete tax profile including sensitive personal data. The Cédula de Datos Fiscales is a simplified card with only the five pieces of information needed for invoicing. Neither is required to get a factura—you can simply provide the information verbally.

What if a business asks me to generate my own factura on their website?

This is also an improper tax practice under the October 2023 ruling. Businesses cannot force you to self-generate facturas through web portals. They must issue the invoice at the point of sale.

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Related Articles:

• Expat Tax Guide: US and Mexico
• Filing US Taxes from Mexico: 4 Things Expats Need to Know
• Income Tax in Mexico
• How Americans Can Open a Bank Account in Mexico
• What Is a Fideicomiso?

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