I'm a foreigner — how do I get an RFC, and can I get paid in Mexico without a CFDI?
Short version: you get the RFC in person at a SAT office with a prior appointment (cita), bringing your migratory document, CURP, ID, and proof of address. And no — without a CFDI (factura), your income has no fiscal effect: amounts on non-compliant invoices cannot be deducted or credited for tax purposes (CFF Art. 29-A). No factura, no legal income, no RESICO.
Getting the RFC as a foreigner
Online enrollment is only for salaried workers or no-obligation profiles. A foreigner with economic activity must enroll in person:
| Step | Detail |
|---|---|
| 1. Book a cita | Via the SAT portal, SAT Móvil, or gob.mx — appointments are scarce, book early |
| 2. Go to any SAT office | In person, on the appointment day |
| 3. Bring | Valid migratory document (FMM / residence card), CURP, official ID, proof of address |
The SAT portal is notoriously flaky — forms timing out mid-application is a shared national experience, not a personal failure. Screenshot everything.
Why the CFDI is non-negotiable
Mexican tax law runs on the CFDI. Without a valid one:
- Your client cannot deduct what they paid you.
- You cannot credit IVA or document the income properly.
- SAT can treat un-invoiced bank deposits as unexplained income (CFF Art. 59 fr III presumption).
- You cannot enter RESICO, which requires CFDI issuance for all income (LISR Art. 113-G).
After the RFC: the next three trámites
The RFC is the key that unlocks the rest, and the rest also requires in-person appointments:
| Trámite | What it's for | Note |
|---|---|---|
| e.firma (firma electrónica) | Signing filings, issuing CFDI through most providers | In-person appointment, biometric data taken |
| Buzón tributario | SAT's official notification mailbox — legal notices land here | Activate it; ignoring it doesn't stop deadlines from running |
| Régimen selection | Choosing RESICO vs. general regime | Affects every invoice and filing from day one |
Do the RFC and e.firma citas on consecutive days if you can — they're at the same offices and the second goes faster with the first done.
Frequently asked questions
Can I work first and sort out the RFC later?
People do, but every peso earned before you're properly registered and invoicing is a peso SAT can question. Get the RFC before your first invoice if at all possible.
Do I need the e.firma too?
Yes, for most ongoing obligations (monthly filings, CFDI issuance through most providers, buzón tributario). The e.firma also requires an in-person appointment — many foreigners do the RFC and e.firma citas back to back.
My client says they'll handle "everything" without facturas. Safe?
No. That's the informal economy, and it leaves you with no documented income — which matters for residency renewals, visas, and any future tax scrutiny.
Sources
- https://wwwmat.sat.gob.mx/tramites/97439/inscribete-en-el-rfc-como-persona-fisica-si-eres-extranjero
- CFF Art. 29 (CFDI obligation) and Art. 29-A (requirements; non-compliant amounts not deductible/creditable)
- SAT portal — https://www.sat.gob.mx