When Mexican taxpayers request an electronic invoice (CFDI), the tax authority (SAT) demands three specific documents. Missing any of them delays the issuance, forces extra visits to the office, and can trigger penalties. Below is a step‑by‑step guide that clarifies each form, why it matters, and how to submit it correctly.
Why does the SAT ask for three separate documents?
The three‑document rule prevents fraud, ensures that the taxpayer’s identity matches the request, and creates a clear audit trail. Each piece serves a distinct verification purpose, so the SAT can confirm that the CFDI is being generated for the right person, with the right tax regime, and for a legitimate transaction.
Which documents are mandatory?
1. Identificación oficial con fotografía
A government‑issued ID (IFE, passport, or professional license) proves the requester’s legal name and residence. The SAT scans the barcode or QR code to cross‑reference the CURP.
2. Constancia de Situación Fiscal (CSF)
This certificate, downloadable from the SAT portal, lists the taxpayer’s RFC, fiscal regime, and address. It confirms that the RFC is active and that the tax obligations are up to date.
3. Comprobante de Domicilio Fiscal (CDF)
A recent utility bill, bank statement, or lease agreement that matches the address shown in the CSF. The document must be dated within the last three months and display the taxpayer’s name.
How can you obtain each document quickly?
- Official ID: If you’ve misplaced your credential, request a replacement online through the Gob.mx portal; processing usually takes 7‑10 business days.
- CSF: Log in to SAT’s portal, select “Constancia de Situación Fiscal,” and download the PDF instantly. No appointment needed.
- CDF: Choose a utility bill dated within the last 90 days, or request an electronic statement from your bank. Ensure the document displays your full name and the exact address on the CSF.
What are the common pitfalls and how to avoid them?
Many taxpayers submit a PDF of a utility bill that omits the account number, or they present an ID that has expired. The SAT’s system flags these mismatches and returns the request for correction. To sidestep delays, double‑check that:
- All three documents are current (no older than three months for the CDF).
- The name and RFC appear identically on each file.
- The PDF files are clear, legible, and under 5 MB.
What happens after you submit the three documents?
The SAT’s verification engine runs a three‑point check. If all criteria are met, the system automatically generates a “Código de Verificación” and sends the CFDI to the requester’s email within 24 hours. If any discrepancy is found, the taxpayer receives an electronic notice specifying the missing or incorrect element, allowing for a swift correction.
Where can you track the status of your CFDI request?
Use the “Consulta de CFDI” section on the SAT portal. By entering your RFC and the verification code, you’ll see a real‑time status bar: “Pending Review,” “Approved – CFDI Sent,” or “Rejected – Action Required.” This transparency helps businesses plan their accounting cycles without unexpected interruptions.
Is there any cost associated with obtaining these documents?
All three documents are free when accessed through the official SAT website. However, if you need a certified copy of your ID or a notarized address proof, a nominal fee may apply at the issuing institution.
What’s the bottom line for taxpayers?
Understanding the three‑document requirement saves time, eliminates costly re‑submissions, and keeps your fiscal record clean. Keep a digital folder with a current ID, a saved CSF PDF, and the latest utility bill—then you’ll be ready for any CFDI request without a hitch.
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