Overview
- SAT chief Antonio Martínez Dagnino reiterated that suppliers must issue invoices when provided the RFC, legal name, postal code and address.
- A recent regulatory modification established a fine for entities that condition invoicing on presenting the Constancia de Situación Fiscal (CSF).
- SAT said it is publishing weekly reminders on official channels and will enforce sanctions against improper requirements.
- President Claudia Sheinbaum acknowledged the widespread, unnecessary requests for the CSF and said communication efforts will be reinforced.
- Taxpayers can verify their fiscal data via the Factura Móvil app or obtain the CSF at SAT offices for information purposes, but third parties cannot require it to issue invoices.