Mexico City – Mexico’s Tax Administration Service (SAT) issued a firm clarification on January 20, 2026, stating that businesses cannot legally require a Constancia de Situación Fiscal (CSF) to issue an electronic factura (invoice).
While many establishments have made requesting this document a standard practice, the SAT confirmed that conditioning the delivery of a factura (CFDI) on the presentation of a CSF violates the Federal Tax Code.
This announcement aims to curb a growing administrative hurdle for taxpayers. Under Article 83, Section IX of the Código Fiscal de la Federación, businesses that refuse to issue an invoice without the CSF could face significant financial penalties. These fines range from $21,420 MXN to $122,440 MXN per violation.
The SAT emphasized that the Constancia de Situación Fiscal is a private document containing sensitive information intended for the taxpayer’s eyes only, such as specific economic activities and registered tax obligations.
For the purposes of a standard transaction, a factura issuer only requires four specific data points: the taxpayer’s RFC, their full name or business name, their postal code, and their régimen fiscal (SAT-registered tax category). This information can be obtained via the SAT’s official Cédula de datos fiscales.
The tax authority also addressed the misconception that the Constancia expires. The document remains valid indefinitely and only changes when a taxpayer officially updates their information, such as a change of address or tax regime. Consequently, businesses should not request “updated” versions of the document from customers.
This ruling extends beyond commercial transactions and into the workplace. Employers are similarly prohibited from requiring a CSF from members of their staff for payroll processing (timbrado de nómina).
By simplifying these requirements, the SAT intends to streamline the billing process while protecting the privacy and legal rights of all Mexican taxpayers.
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