💼 RFC

The RFC (Registro Federal de Contribuyentes) validation report retrieves and validates Mexico’s Federal Taxpayer Registry number from the Servicio de Administración Tributaria (SAT). This report is essential for tax compliance verification and financial background checks in Mexico.

Overview

RFC validation provides access to Mexico’s tax system to verify taxpayer registration, tax compliance status, and business legitimacy. This report is crucial for financial verification and compliance with Mexican tax regulations.

Input Requirements

Required Fields

Field	Type	Description	Example
`document_id`	string	CURP (Clave Única de Registro de Población)	`ABCD123456EFGHIJ78`

Optional Fields

Field	Type	Description	Default
`full_name`	string	Expected full name for verification	Auto from CURP
`rfc`	string	Known RFC for direct validation	Auto-retrieved
`report_settings`	object	Configuration options	`{}`

Data Source

Registry: Servicio de Administración Tributaria (SAT) Authority: Secretaría de Hacienda y Crédito Público (SHCP) Coverage: All Mexican taxpayers (individuals and businesses) Update Frequency: Real-time for active taxpayers, daily for status changes

Output Schema

Active RFC Found

{
  "rfc": {
    "state": "COMPLETED",
    "created_at": "2021-03-30T03:18:36.801902",
    "updated_at": "2021-03-30T03:19:53.536683",
    "outcome": "PASSED",
    "details": {
      "success": true,
      "rfc": "ABCD123456EF7H",
      "registration_year": "2001",
      "taxpayer_type": "INDIVIDUAL",
      "status": "ACTIVE",
      "regime": "SUELDOS_Y_SALARIOS",
      "validation": {
        "rfc_format_valid": true,
        "check_digit_valid": true,
        "active_in_system": true,
        "document_type": "RFC"
      },
      "registration_info": {
        "initial_registration": "2001-03-15",
        "last_update": "2023-12-01",
        "taxpayer_name": "JUAN MIGUEL DOE ROE"
      },
      "_spider": "mx_sat_rfc_by_curp",
      "_timestamp": "2021-03-30T03:19:51.292766"
    }
  }
}

Inactive RFC

{
  "rfc": {
    "state": "COMPLETED",
    "created_at": "2021-03-30T03:18:36.801902",
    "updated_at": "2021-03-30T03:19:53.536683",
    "outcome": "PASSED",
    "details": {
      "success": true,
      "rfc": "ABCD123456EF7H",
      "registration_year": "2001",
      "taxpayer_type": "INDIVIDUAL",
      "status": "INACTIVE",
      "regime": "SUELDOS_Y_SALARIOS",
      "validation": {
        "rfc_format_valid": true,
        "check_digit_valid": true,
        "active_in_system": false,
        "document_type": "RFC"
      },
      "registration_info": {
        "initial_registration": "2001-03-15",
        "last_update": "2020-06-30",
        "deactivation_date": "2020-06-30",
        "deactivation_reason": "VOLUNTARY_CANCELLATION"
      },
      "_spider": "mx_sat_rfc_by_curp",
      "_timestamp": "2021-03-30T03:19:51.292766"
    }
  }
}

No RFC Found

{
  "rfc": {
    "state": "COMPLETED",
    "created_at": "2021-03-30T03:18:36.801902",
    "updated_at": "2021-03-30T03:19:53.536683",
    "outcome": "FAILED",
    "details": {
      "success": false,
      "rfc": null,
      "message": "No RFC registration found for provided CURP",
      "possible_reasons": [
        "Person never registered as taxpayer",
        "Income below tax registration threshold",
        "Recent graduate without tax obligations",
        "Informal economy worker"
      ],
      "_spider": "mx_sat_rfc_by_curp",
      "_timestamp": "2021-03-30T03:19:51.292766"
    }
  }
}

RFC Format and Validation

RFC Structure for Individuals

The RFC for individuals (personas físicas) is a 13-character code:

ABCD123456EF7

RFC Structure for Businesses

The RFC for businesses (personas morales) is a 12-character code:

ABC123456EF7

Format Breakdown (Individuals)

Position	Characters	Description	Example
1-4	Letters	Name and surname initials	`ABCD`
5-10	Numbers	Birth date (YYMMDD)	`123456`
11-12	Letters	Homonym differentiator	`EF`
13	Number/Letter	Check digit	`7`

Format Breakdown (Businesses)

Position	Characters	Description	Example
1-3	Letters	Business name initials	`ABC`
4-9	Numbers	Registration date (YYMMDD)	`123456`
10-11	Letters	Homonym differentiator	`EF`
12	Number/Letter	Check digit	`7`

Check Digit Algorithm

function validateRFCCheckDigit(rfc) {
  const isIndividual = rfc.length === 13;
  const isBusiness = rfc.length === 12;

  if (!isIndividual && !isBusiness) return false;

  const weights = [13, 12, 11, 10, 9, 8, 7, 6, 5, 4, 3, 2];
  const startPos = isIndividual ? 1 : 0;
  const checkDigitPos = isIndividual ? 12 : 11;

  let sum = 0;
  for (let i = 0; i < weights.length; i++) {
    const char = rfc[startPos + i];
    const value = isNaN(char) ? char.charCodeAt(0) - 55 : parseInt(char);
    sum += value * weights[i];
  }

  const remainder = sum % 11;
  const calculatedCheckDigit = remainder < 2 ? remainder : 11 - remainder;
  const expectedCheckDigit = rfc[checkDigitPos];

  return calculatedCheckDigit.toString() === expectedCheckDigit;
}

Business Logic and Usage

When to Use RFC Validation

Tax Compliance Verification: Confirm taxpayer registration status
Financial Background Checks: Verify tax compliance history
Business Legitimacy: Validate business registration and status
Invoice Validation: Verify RFC for billing purposes
Employment Verification: Confirm tax registration for employees

Tax Status Interpretation

Active Status

Current Taxpayer: Person is registered and active with SAT
Tax Obligations: Subject to tax filing requirements
Invoice Authority: Can issue tax-compliant invoices
Compliance Status: Meeting tax registration requirements

Inactive Status

Deregistered: No longer active in tax system
Historical Record: Previous tax registration available
Limited Authority: Cannot issue valid tax invoices
Compliance Issues: May indicate tax compliance problems

Not Found Status

No Tax Registration: Never registered with SAT
Below Threshold: Income may be below registration requirements
Informal Economy: May work without tax registration
Recent Status: May be new to workforce

Tax Regimes

Regime Code	Description	Typical Users
`SUELDOS_Y_SALARIOS`	Salary and Wages	Employees
`ACTIVIDAD_EMPRESARIAL`	Business Activity	Business owners
`ARRENDAMIENTO`	Rental Income	Property owners
`HONORARIOS`	Professional Fees	Freelancers
`DIVIDENDOS`	Dividends	Investors
`REGIMEN_SIMPLIFICADO`	Simplified Regime	Small businesses

Configuration Options

Basic Configuration

{
  "report_settings": {
    "rfc": {
      "include_regime_details": true,
      "include_registration_history": true
    }
  }
}

Advanced Configuration

{
  "report_settings": {
    "rfc": {
      "include_regime_details": true,
      "include_registration_history": true,
      "include_compliance_status": false,
      "verify_business_status": true,
      "historical_depth_years": 5
    }
  }
}

Configuration Parameters

Parameter	Type	Description	Default	Options
`include_regime_details`	boolean	Include tax regime information	`true`	true/false
`include_registration_history`	boolean	Include registration timeline	`true`	true/false
`include_compliance_status`	boolean	Include tax compliance details	`false`	true/false
`verify_business_status`	boolean	Verify business entity status	`false`	true/false
`historical_depth_years`	integer	Years of history to retrieve	`3`	1-10

Error Handling

Common Issues

Error Type	Description	Resolution
`INVALID_CURP`	CURP format invalid or not found	Verify CURP with RENAPO first
`SAT_TIMEOUT`	SAT database timeout	Retry after 15-30 minutes
`ACCESS_RESTRICTED`	Limited access to tax information	Contact support for enhanced access
`PRIVACY_RESTRICTION`	Tax details restricted by privacy laws	Remove sensitive settings from configuration
`SYSTEM_MAINTENANCE`	SAT system under maintenance	Check SAT service status

Best Practices

CURP Validation First: Always validate CURP before RFC lookup
Privacy Compliance: Handle tax data according to Mexican privacy laws
Data Retention: Follow data retention policies for tax information
Error Handling: Implement proper retry logic for system timeouts
Compliance Monitoring: Regular checks for tax status changes

API Integration

Create Person with RFC Check

curl -X POST "https://api.emptor.io/v3/mx/persons" \
  -H "X-Api-Key: YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "document_id": "ABCD123456EFGHIJ78",
    "city_locode": "MX MEX",
    "pipeline": {
      "name": "standard_background_check"
    },
    "report_settings": {
      "rfc": {
        "include_regime_details": true,
        "include_registration_history": true,
        "verify_business_status": false
      }
    }
  }'

Get RFC Report Details

curl -X GET "https://api.emptor.io/v3/mx/details/{person_id}/rfc" \
  -H "X-Api-Key: YOUR_API_KEY"

Legal and Compliance Considerations

Mexican Tax Law

Código Fiscal de la Federación: Tax registration requirements
Ley del Impuesto Sobre la Renta: Income tax obligations
Data Protection: LFPDPPP compliance for tax data
Taxpayer Rights: Respect for taxpayer privacy and data rights

Tax Verification Use Cases

Employment Verification

Verify employee tax registration
Confirm tax compliance status
Validate invoice issuing authority
Assess formal economy participation

Business Verification

Validate business legitimacy
Confirm tax registration status
Verify invoice issuing capability
Assess business compliance

Financial Services

Tax compliance verification
Business legitimacy assessment
Invoice validation for payments
Risk assessment for lending

Create Person - Initiate RFC validation
Get Reports - Retrieve RFC results
Get Report Details - Detailed RFC data
Update Reports - Refresh RFC validation

CURP Validation - Mexico ID validation
NSS Validation - Mexico social security validation
Federal Records - Criminal background verification
Pipeline Selection Guide - Choosing verification strategies
Legal Glossary - Legal terminology