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The RFC or Federal Taxpayers Registry is a unique registration code that identifies every person who carries out an economic activity in Mexico where taxes are collected or have to be paid to the SAT (the Mexican equivalent of the IRS).
As of 2023, the SAT requires all Mexican citizens and residents over 16 to obtain one. Even if you don’t plan to run a business or work in Mexico. SAT is the equivalent of the IRS if you’re from the USA or the CRA if you’re from Canada.
Why is this significant?
This measure was enacted to combat money laundering and develop a method to ensure that the proper taxes are collected from businesses and the general population through SAT, which is Servicio de Administración Tributaria. SAT is the equivalent of the Internal Revenue Service in the US or the Canada Revenue Agency in Canada.
If you are a Mexican business, all purchases of materials and supplies must be made on a FACTURA, which is a generated tax document. As part of this change, a new FACTURA system called FACTURA 4.0 will be going into effect, requiring businesses to obtain and use each client’s RFC or face monetary penalties.
Who’s eligible for an RFC number?
Any person living in Mexico who is over the age of 16 and plans to either earn an income or be involved in financial scenarios such as:
- Opening a bank account
- Paying taxes
- Setting up utilities with the purpose of being able to use it as a tax deduction,
- Buying a new car from a dealership
- Selling property in Mexico
- As of 2023, it is required by law to have an RFC if you’re a resident or national buying property in Mexico.
When You Need an RFC
As of 2022, the Mexican government has made it mandatory that anyone over 16 who lives in Mexico, regardless of whether they plan to pay taxes or not, has to apply for an RFC. This means that even temporary and permanent residents are required to apply.
The law went into effect because there was a problem with the previous system, making it too easy to make counterfeit tax receipts, and there was a lot of fiscal identity theft. They changed the way “facturas,” or tax receipts, are issued by companies to make it harder for criminals to falsify these receipts.
Some of the reasons you will need an RFC include:
- Working in Mexico
- Buying a property
- Submitting “facturas” when you sell a home in Mexico to avoid capital gains
- Opening a bank account in Mexico
- Buying a car from a dealership
- Setting up new utilities with the CFE or other
Now a lot of you will never need an RFC in Mexico. Especially if you rent and your utilities are in your landlord’s name. Or if you never have a bank account in Mexico. Or if you never plan on buying a new car from a dealership. Most expats moving to Mexico will never work for a Mexican employer and, therefore, will never have a tax liability. However, I still think it’s a good idea to obtain yours.
You will also need an RFC when you form a corporation and run a business in Mexico.
Many medical procedures will not be reimbursed UNLESS You have a factura or official receipt for which you NEED an RFC.
Capital Gains Exemptions Allowed
A one-time tax allowance exemption is available under Article 92, Fraction XIX of Mexican income tax law, which reduces the tax liability up to every two years for many family homes.
Although you and the property must meet certain criteria to qualify for the exemption:
- You must be resident in Mexico* with a Mexican tax ID (known as an RFC, or Registro Federal de Contribuyentes) and
- The property you’re selling must be your primary residence, and
- The land subject to the sale must not exceed three times the size of the construction on that land (measured in square meters), and
- You can only claim this exemption once every three years.
So if you plan to get this tax exemption for capital gains on your home, you need an RFC. When you get your RFC, you check the correct motive for the RFC to be used for tax purposes.
However, this tax exemption is not automatically taken into account. Your Notario or Notary will decide if you qualify for this deduction.
Process To Obtain RFC Online
Recently SAT announced the ability for “personas fisicas,” or individuals who are not businesses, to obtain their RFC without having to step foot in the SAT offices.
The process to obtain your RFC is now done online through their Virtual Oficina. The process still requires making an appointment, but the difference is you will upload all of the required information and complete the process online. The process is not instant; you will still need to log in virtually after your information has been reviewed and you receive the time and date to log in and complete the process. There is no timeline mentioned for how long this takes. At a minimum, you will still need to have your CURP, Passport, Residency Card, and Utility Bill, plus a PC or laptop, and be able to scan and print your documents.
This process is only for Personas Fisicas (individuals, not businesses). Persona Moral are businesses or entities that cannot obtain an RFC through this process.
ONLINE RFC REGISTRATION APPLICATION FOR INDIVIDUALS
1. The SAT now allows the application for registration in the RFC through its Virtual Office, both for individuals with income from salaries and for those without tax obligations.
2. Previously, this procedure had to be carried out in person at the SAT offices, but now it can be done online.
· This new option especially benefits individuals who live abroad and want to register in the RFC since they do not need to come to Mexico to do the procedure.
REDUCTION OF MINIMUM AGE TO APPLY FOR THE RFC
1. Before, only people of legal age could apply for the RFC, but now, the SAT has reduced the minimum age to 16.
STEPS TO APPLY FOR THE RFC ONLINE FOR THE FIRST TIME
1. Request an appointment on the citas.sat.gob.mx site or in the ‘Register appointment’ section. You can use Google Translate to translate the page to English.
2. Fill in the required data, such as name, CURP, and email.
3. Select the option ‘Virtual Office’ as the Federal Entity and Module.
4. Enter the token that is sent to the email you provided.
5. Send the required documentation by email or through ‘Consult/Manage appointment.’
6. On the day of the appointment, log in virtually to complete the procedure
These are the steps in Spanish from the SAT Facebook Page.
Cons of Getting an RFC Online
Obtaining an RFC online is a huge plus for expats who don’t live in Mexico full-time or for those who aren’t planning to make any changes to SAT in the future, such as changing their address or their fiscal classification.
HOWEVER
There is a downside to obtaining your RFC online. You will not be able to set up an e-Firma. Your E-Firma is a biometric that can only be set up in person at the SAT offices. Without your E-firma, you cannot make any changes with SAT regarding your address or change your fiscal status in the future.
We still think obtaining it online is a great option, and we’re glad that the SAT has made strides in modernizing the process. However, we do recommend obtaining your RFC in person if possible to also set up your e-Firma.
What are the required documents to get an RFC number?
You don’t have to be a resident or national in Mexico to obtain an RFC. Foreigners can also apply for one. As an individual, you’ll need your
- CURP (see below) or birth certificate.
- Proof of address (original utility bill not older than 90 days)- doesn’t have to be in your name.
- An official ID- your Mexican passport or resident card.
- Businesses need to prove they’re incorporated and that the person registering the company is authorized.
- Determining what purpose you need the RFC for, known as “tipo de movimiento“
- A flash drive or thumb drive.
- A Mexican Phone Number.
- At some SAT offices you will need a letter of intent if you are a temporary resident. See the template below
RFC-letter-of-intent-for-temporary-residents-1Download
RFC Frequently Asked Questions
Does the need for a FACTURA affect the general Expat Population?
Not Unless you have formed a Corporation to buy your property or are required to file taxes in Mexico due to rental income. Generally, when you pay for items, you will be asked for NOTA or FACTURA at the point of sale.
Your response is NOTA or a simple receipt if you have NO tax liability. If you have a Corporation or business here in Mexico or are required to pay taxes, you will need the FACTURA. I suggest you consult a CPA/Accountant in Mexico who is familiar with SAT regulations for all filings.
Isn’t an RFC just a number?
No, the actual RFC document is very similar to your CURP document. It has a QR Code, a Bar Code, your 13-digit RFC Number, CURP, Name, address, and tax identifiers.
So why can’t I use the Generic RFC issued by SAT if I’m a Resident or National?
First, the Generic RFC was created as a workaround in the Tax System for certain tramites (legal procedures) involving foreigners or nationals without an RFC.
The Generic RFC was only valid in certain instances when the purchaser was not eligible for an RFC issued by SAT.
Mexican Companies can be fined for its use, or the Computer Generated Systems will no longer accept it as a valid number.
Which invoices or Accounts require an RFC?
Any invoice to be used, or could be used as a tax deduction or fulfills your requirements to pay taxes require an RFC.
Utility bills here in Mexico are not only invoices. They are bonafide tax documents used as tax deductions for businesses. For this reason, going forward, utility companies such as CFE, Aguakan, Telmex, Telcel, etc. will ask you to update your account information with your RFC and provide a Constancia de Situación Fiscal…more on this later.
Banks have also begun asking for RFC numbers and Constancia’s for Residents wanting to open accounts. The generic is not applicable in this instance.
Can I still open a Bank Account without Residency or As A Tourist?
Yes. However, there is a limited number of banks that will open accounts for foreigners that do not have a residency card and/or an RFC Number.
Currently, Banbajio, Santander, and Intercam will still open accounts for Non-Residents and those individuals without an RFC. But no one can guarantee this will always be the case. Changes in Mexican policy can happen overnight or take ages to go into effect.
Can I buy a new car in Mexico without an RFC?
Probably not, and the generic is not applicable in this case because a Car Factura is also a Tax Document, and the sale is instantaneously recorded in SAT.
I’m not a Resident or National. Will I still be able to set up utilities in my name?
Yes. In this instance, since you do not fall under the requirement to have an RFC or a Constancia de Situacion Fiscal, a generic RFC can be used.
Can I hire someone to help me?
Yes, some professionals can help you get your RFC. This is especially helpful for those who would like to have someone help them obtain an in-person appointment and their e-Firma.
BUT- Be careful who you hire to help you get your legitimate RFC. Some scammers have been promising expats the issue of an RFC, only to find out that they belong to someone else or are a fake number.
To work with reputable people, check out our COMPLETE Mexico Relocation Guide. In the guide, we give you access to our recommended contacts.
Excellent article! Thank you! One question, I have just received my permanent residency card, but I still don’t plan on moving until next year. Can I go ahead and get in the virtual line now (I live in a border city, so can cross over anytime) to obtain my RFC? Or do I need to wait until I’m in Mexico permanently?
Thank you again for your site and the email updates – so much awesome content!
Hi KC- go ahead and get on the virtual line now. But keep in mind you will have to show a utility bill (electric bill from CFE in Mexico) when it’s time for your appointment
Thank you for the quick response!! So that is the confusing part – I need the RFC to set up utilities once I move to Mexico. But I can’t get the RFC until I have utilities in Mexico.
The utility bill for the RFC doesn’t have to be in your name
Why do you need to set up utilities? Are you buying a house and getting a new account?
Correct. I am moving to Mexico and will buy a house/set up utilities/open a bank acct/etc. I am moving permanently.
Okay- understood. In this case, you would need to have an RFC when you want to set up utilities. To get the RFC your utility bill doesn’t have to be in your name but you do need to have one proving you are in the city you plan to have your SAT appointment with.
If you would like help from one of our recommended facilitators, we include them when you purchase our COMPLETE Mexico relocation guide 🙂
mexicorelocationguide.com/guide/
Do you need an RFC if you are a Foreign Investor in a Mexican (Cabo San Lucas) property that you may rent out periodically?
Yes. And you will also need to have permission to work in Mexico 😉
Maybe i should clarify, i don’t live in Mexico. Only visit from time to time. I own a condo in Cabo that I’m thinking i may do short-term rental with. Do i need an RFC for just owning property there and not living there long term?
Yes- I understood your question.
If you plan to rent it out from time to time that is considered a business and you will not only need an RFC but you will also need permission to work in Mexico 😉
Regardless of how much time you spend in Mexico you are generating an income in Mexico which is subject to taxes in Mexico
Thank you for this. Very helpful!
Where does a US Foreigner go to help get this done properly? What are the typical costs, taxes, or fees?
You can use a CPA that can help you if they offer the service to foreigners. Not all of them do.
If you need a recommendation, we offer them in our Mexico relocation Guide
mexicorelocationguide.com/guide/
Thank you Mariana. I will look into getting your guide. You given me some great info and insight here. Much appreciated! Gracias!
How much is the guide?
Hi Scott. The online guide is $395 USD currently. It’s a one-time fee and you get lifetime access.
I am following this discussion, as I am in the same position as Scott. I own a condo and want to rent it out. I am never in Mexico long enough to apply for and get an RFC.
Yet you are saying I need one to rent out the condo…
Are you saying you can get one via a CPA, although I am infrequently there, and not for more than 2 weeks at a time?
If you are generating an income in Mexico – in this case rental investment property- you are legally obligated to pay taxes in Mexico. Unless you earn less than a certain amount per year. You should both be talking to a CPA in Mexico to ensure you are doing everything above board. Even if you don’t plan to live in Mexico. The law is clear that if you earn an income, you should have work permission and an RFC
Hi, Mariana. We have permanent resident status in Mexico. We generally spend between 6 and 8 months of the year in Mexico. We rent a house. CFE is in our landlord’s name, as is SAPAO. Telmex is in our name. We do not own a house, or a car, or have a Mexican bank account. We do not work or earn money in Mexico. Do we need to get an RFC?
Thanks in advance for your help.
Hi Juanita
Not unless you plan to use facturas which are official tax receipts to deduct taxes. Which you could only do if you had a company in mexico, where renting out a property, or we’re trying to sell your home in Mexico. In most cases, these companies should be able to put a generic RFC on file for you if you don’t have one
As a tourist how do you apply for a RFC?
You can’t- RFC’s are Tax ID Numbers used for residents and citizens only.
Hi Mariana, I have temporary resident status in Mexico but I do not have a work permit. I heard I need a work permit in order to apply for RFC but I cannot get a work permit without RFC. Could you advise?
Thank you Mariana,
You don’t need a work permit to apply for an RFC.
Hi Mariana
I have had my property for 20 years in Cabo San Lucas and split my time between the USA and Mexico. I have my CURP but not an RFC
When applying for an appointment do I choose:
Register as an individual with special circumstance (because I only have a residency card)
or
Registar as an individual
Hi Mike
You should consult with a CPA in Mexico to ensure you are registered correctly
If you need a CPA recommendation in Cabo, we have one in our COMPLETE Mexico Relocation Guide
mexicorelocationguide.com/guide
Hello Mariana,
We’re buying a home in Chicxulub. We don’t have temporary residency and won’t be living there full time for a few years. The home will be a vacation home for us until we finally move there. Will we have problems getting electricity turned on, water and internet service?
Thanks for your help!
We Applied online for RFC appointments April 28, 2022 but have not received notice of appointment yet, it is now November 29 2022. I was advised to start applications over, but when I try to at a certain point it will not let me go forward, I’m assuming because we are already in the system. What do we do??
Hi Ellie
You can either choose to cancel your appointment when you get a notice of it, or you can wait for your appointment notice to come up. It takes 6-8 months for appointments.
However, we have a few CPAs in Mexico that can move you to the top of the line if you wish to hire their services.
Their contact information is in our COMPLETE Mexico Relocation Guide. When you buy the guide you get instant access to our information about moving to Mexico and our complete directory of contacts
mexicorelocationguide.com/guide
Hello I need RFC ID for selling on amazon In mexico Country. I have US LLC and i non resident.
How can i get rfc id How it’s Works?How can i get RFC ID on US LLC Company Details.
And how Much charges
You will need to sign up on the virtual queue on the SAT website. The lines on the virtual queue are currently about 4-6 months wait.
You will need your CURP and to show up in person at the nearest SAT office whenever you get a notification of your appoinymenyt
You will then set up your RFC based on your fiscal situation.
If you’d like to expedite the process and avoid having to go to SAT in person then we recommend hiring a facilitator. We have facilitators in Mexico that can get you an RFC in a matter of weeks and not months. Without you having to ever go to SAT in person. When you purchase our Mexico Relocation Guide you’ll get access to our directory of recommended contacts
mexicorelocationguide.com/guide
I was told by SAT in Puerto Vallarta that no facilitators are allowed. You must go in person yourself.
Facilitators are not allowed in the building with you, correct- but facilitators can help to make your appointment, or even get your RFC on your behalf if you have a power of attorney
I own a timeshare in the US. A Mexican company is buying my timeshare. Do I need a RFC to complete the transaction?
Not if the transaction is taking place in the US
Robert, were you able to sell the timeshare? I have a Mexican Company wanting to buy mine as well and require me to get an RFC and pay$5,300 to open the acct. They says they will reimburse me etc? Sounds so shady and I am skeptical. PLease provide any inside if you can please. Thank you in advance
I own a residency at Garza Blanca Resort in Mexico, which I paid hundreds of thousands of dollars when I bought in at the resort, as well as yearly maintenance fees. I am renting it out occasionally. Can I get an RFC for this? And if so, how should I do go about this? I don’t pay utilities or have a Mexico bank account. Thank you for any help.
If you rent it out occasionally, then that is considered income generated in Mexico and subject to taxes in Mexico.
You can also deduct expenses such as maintenance, repairs, and utilities if you were to sell it some day and are a resident of Mexico
But I am not a CPA, and you should consult with one in Mexico to ensure you know your obligations specific to your situation.
And you would need an RFC for both situations. I’m not sure if you need a Mexican bank account to fulfill the requirements of the taxes or for deductions. That is a great question for a CPA.
If you need a CPA recommendation, we recommend a few in our COMPLETE Mexico Relocation Guide.
Our recommended CPAs can help you understand your tax obligations, prepare any tax filings, and help with deductions etc. And most of them can also help you apply for your RFC.
To get access to our directory of contacts, check out our COMPLETE Mexico Relocation Guide
mexicorelocationguide.com/guide
Good morning … I own a condo and have a MX bank account c/w a term deposit that generates interest. I currently have a “sin obligaciones fiscales” RFC (told the thumb drive was not required). Is this the correct ‘type’ of RFC to allow me to proceed with the sale of my condo and/or address interest from the term deposit?
Totally confused. I own a condo in Puerto Vallarta and I’m now told I need an RFC. But I’m not a resident. I only come on a tourist visa and I just stay a few weeks at a time. How can I get an RFC if I’m not a resident? I’m also told I can’t hire a third person to this for me and I need to do it in Mexico but I’m never there that long.
You cannot apply for an RFC if you are not a resident
Good Morning-
I purchased land in El Sargento, BCS in May of 2022 as a tourist. I am building a house with fully legal permits as a tourist. The house is almost at the point to connect electricity with CFE. Will I be able to use the generic RFC number when completing the application? If not, is there a way around this without having to apply for temporary residence/apply for RFC?
Thank you so much!
You should be able to use the generic RFC
Hi Mariana,
We live in the US and are US citizens. We have a timeshare in Hawaii and through a title and closing company in Atlanta, GA we potentially have a buyer in Mexico that wants to buy our timeshare. We were told we needed to send money to Mexico to register. We are not buying poperty in Mexico, we are selling our timeshare. Are me missing something or is this a requirement to sell our timeshare to someone in Mexico?
Sounds confusing to me as well. Why would you need to send money to Mexico if the property is in Hawaii.
Something sounds fishy
I am not a resident or currently in Mexico but work remote as a freelancer for a company in Mexico. Is this permitted?
No- even as a freelancer you are technically required to have a work permit in Mexico if you are earning pesos or if your clients are in MX
I have my RFC, but the CFE wants my RFC to be issued within 3 months…How can I get it reissued online?
Hello and good day.
We hold our RT. We want to apply for our RFC on-line but your comment about not being able to ser up our e-Firma biometrics We don’t know if we should.
If we do our application on line and after we have our RFC # can we go to SAT and set up e-Firma access?
Wonderful article.
Thank you
As far as I know, yes. You could set up your efirma afterwards
I am trying to sell my timeshare in Mexico. Is it true that I need an RFC in order to do this? If so, where would I be able to find a reliable representative to be able to obtain it for me as I live in the southeast United States?
My wife and I are planning to buy some property in Mexico, and eventually build a house on it for vacationing. We will only be staying at most a month at a time.
Do we need an RFC number in order to do this?
No you don’t need an RFC if you don’t intend on living in Mexico.
However, it is recommended for you to have one if you ever plan on selling your property. If you want to sell your property as a resident instead of as a tourist, you can avoid a significant amount of capital gains. Whereas a tourist will have to pay the 30% tax on capital gains. Your RFC allows you to take deductions to avoid capital gains, and an RFC is only available to residents or nationals.,
Good morning and thank you for the information
I have owned a time share in Puerto Vallarta for a few years now and are selling some off some of the weeks I own to a 3RD party. It has been a nightmare. When I started, I was told It would only take a couple of weeks, here we are 4 months and about $60,000 out of my pocket to get this simple transaction completed. We’ve been told due to new government regulations and employees in Mexico, that things are changing. We’ve sent money to the SRE, SAT and now after sending another $9,300 to the Banco DE Mexico for a conversion fee, they are saying I need a RFC number before they can send me the money. Can someone please help me with what is going on here. Am I being scammed by a company here in the US with this or could it be on the up & up. It seems that there is one thing after another and all I am doing is sending money with no results.
Sounds like you need to speak to a real estate lawyer. Your specific situation needs a review from a licensed professional dealing with real estate. Yes, the RFC is mandatory for all people over 18 who live in Mexico. But the RFC is also needed for real estate transactions. If you’d like to speak with one of our vetted and recommended real estate lawyers please check out our complete Mexico Relocation Guide mexicorelocationguide.com/guide/
I have my RP and purchased a home in Mexico which will be our permanent residence in 2025. We are going there in a couple of weeks for my husband to get his RT through family ubification and I was hoping to get my RFC in person. The list of requirements includes a Mexican telephone number which I don’t have yet. Is this a problem? And can I still go to SAT in person or do I have to use the virtual process?
You can still do it in person. This is another option that SAT is giving its tax payers
Hello, I only have a temporary residency and currently not in Mexico. Can I apply for a RFC if i will work as a freelancer?
If you don’t plan to work in Mexico, you don’t need to apply for an RFC. You would have to apply for an RFC if you plan on living here and working here