Mexico’s SAT confirmed the Proof of Tax Status (CSF) is not required to issue electronic invoices (CFDI). Issuers who demanded it may face fines.
Mexico’s Tax Administration Service (SAT) has confirmed, on 20 January 2026, that the Proof of Tax Status (Constancia de Situación Fiscal, CSF) is not mandatory for issuing electronic invoices (CFDI). Any issuer who conditions the issuance of a CFDI on the delivery of this document may face fines of up to MXN 122,440.
According to Article 83, Section IX, of the Federal Tax Code, conditioning the issuance of a CFDI on the delivery of the Tax Identification Card or the CSF is considered an infraction. Those who engage in this practice may be fined between MXN 21,420 and MXN 122,440.
It should be noted that, for invoicing purposes, the issuer only requires the RFC key, name or business name, postal code, and tax regime. This information can be obtained through the Tax Data Certificate at the following link: https://www.cloudb.sat.gob.mx/datos_fiscales/.
The SAT also clarifies that employers must not request the CSF from their employees for payroll stamping, as they may obtain the necessary data by filing a clarification case under procedure form 44/CFF, “Request for employee RFC data,” included in Annex 2 of the current Miscellaneous Tax Resolution.
Taxpayers are reminded that the CSF contains information relevant only to the taxpayer, such as economic activities, obligations, and tax domicile. It is therefore not required for issuing CFDIs.
Additionally, the CSF has no expiration date and is updated only when the taxpayer makes changes to their RFC information, such as a change of tax domicile, update of tax regime or economic activities, modification or addition of CURP, among others. Consequently, it is not necessary to obtain it periodically.
