Do businesses force you to give them a “Constancia de Situacion Fiscal” in order to give you a factura?

Recent changes in the Federal Tax Code* impose penalties on those who condition the giving of a factura on receiving a Constancia de Situacion Fiscal.   Many people are not able to make an appointment, do not have a password or do not have a current Constancia.

Both consumers and business owners need to be aware of these recent changes.

Fines range from $21,420 pesos to $122,440 pesos and for repeat offenders the closing of the business for 3-15 days.

In order to give a factura they only need:

         • Name or business name

         • RFC number

         • Zip code

         • Tax status (Regimen fiscal)

         • CFDI use type

*Article 83 of the Federal Tax Code, Section IX.