If you are a foreigner and need to register in the Federal Taxpayer Registry (RFC) In Mexico, the Miscellaneous Tax Resolution (RMF) 2025 establishes the specific requirements to do so. In this article, we explain the steps and documents required, based on the corresponding procedure form.

1.Do foreigners have to register with the RFC?

According to RMF 2025, foreigners who need to register in the RFC can be:

• Residents in Mexico with regular stay (temporary or permanent).
• Foreign persons who will carry out economic activities in Mexico, including:
  • Those with work permits.
  • Individuals who will open a business or become partners in a company.
• Foreign minors with legal representatives, who may be registered in the RFC by their guardians or parents.
• Foreign persons who require the RFC to comply with specific tax obligations, such as real estate investments or bank accounts.

Depending on your immigration status and the activity you will be carrying out, the required documents may vary.

2. General Requirements for Registration in the RFC for Foreigners

To register for the RFC, you need to schedule an appointment on the SAT portal (https://citas.sat.gob.mx) and present the following documents at the SAT office:

Current immigration document (according to Annex 1A of RMF 2025):

• Visitor card for humanitarian reasons.
• Temporary resident card.
• Permanent resident card.
• Frontier Worker Visitor Card.

Proof of address in Mexico (according to Annex 1A of RMF 2025):

• Electricity, water, telephone bill or lease agreement.
• In the case of Mexicans by birth residing abroad, the Third Generation Consular Registration can be presented.
• Other accepted documents in Annex 1A.
• Some proofs of address do not need to be in the taxpayer's name, which facilitates the process for foreigners who do not yet have property or contracted services in Mexico.

Instrument to accredit legal representation (if applicable):

• Notarial deeds with witnesses and signatures ratified before a notary public.

For foreign minors, the following is also required:

• Birth certificate of the minor, issued by the Civil Registry or equivalent document from the country of origin.
• Current official identification of the father, mother or guardian who acts as legal representative.
• Document proving parental authority or guardianship, if the child is not the parents.

3. RFC for Foreigners Without a Work Permit

If you have Temporary residence without a work permit, the SAT can give you an RFC, but with restrictions:

• You cannot issue invoices or carry out economic activities.
• It is mainly used to open bank accounts or declare investments in Mexico.

If you later want to operate a business or invoice, you will need to change your immigration status to a Temporary Residence with a Work Permit.

4. RFC for Foreigners with Work Permit

If you have Temporary Residence with Work Permit and you are going to carry out an economic activity in Mexico, you can obtain an RFC as a natural person with business activity. This will allow you to:

• Issue invoices.
• Open a business.
• Register employees.
• Comply with tax obligations in Mexico.

In addition to the general requirements, you will need to provide:

• Certificate of Employer Registration (CIE) if you will be hired by a company.
• Articles of incorporation and RFC of the company if you are a partner in a business.

5. Conclusion on the RFC for foreigners

Registration for the RFC for foreigners in Mexico depends on their immigration status and the activity they wish to carry out. If you are a resident without a work permit, you can obtain an RFC for limited tax purposes, but if you wish to start a business or work, you must change your immigration status before registering as an active taxpayer.

If you need advice on the process, in Tax ID Mexico We can help you manage your RFC registration and guide you in opening a business in Mexico.

Contact us: hgalicia@taxid.mx +52 3310235948