Overview
- SAT chief Antonio Martínez Dagnino said only the RFC, name or business name, postal code, and fiscal address are required to issue an electronic invoice.
- Conditioning a CFDI on the Constancia de Situación Fiscal or the Cédula de Identificación Fiscal is an infraction under the Tax Code, punishable by fines from 21,420 to 122,440 pesos and preventive closures of 3 to 15 days for repeat offenses.
- Officials are steering businesses and taxpayers to digital tools to verify data, including the Factura Móvil app, the Cédula de datos fiscales with QR, the SAT portal, SAT ID, and on‑site assistance.
- The SAT warns that handing over the CSF unnecessarily exposes sensitive data such as CURP and address, heightening identity‑theft and fraud risks.
- Employers were instructed not to request the CSF for payroll timbrado, as required information can be obtained through official clarification procedures.