{"id":11385,"date":"2026-01-21T18:14:06","date_gmt":"2026-01-22T02:14:06","guid":{"rendered":"https:\/\/lamassu.mx\/?p=11385"},"modified":"2026-01-21T18:14:10","modified_gmt":"2026-01-22T02:14:10","slug":"aclara-sat-que-constancia-de-situacion-fiscal-no-es-requisito-para-emitir-factura","status":"publish","type":"post","link":"https:\/\/lamassu.mx\/en\/aclara-sat-que-constancia-de-situacion-fiscal-no-es-requisito-para-emitir-factura\/","title":{"rendered":"Aclara SAT que Constancia de Situaci\u00f3n Fiscal no es requisito para emitir factura"},"content":{"rendered":"<p><\/p>\n\n\n\n<p>El Servicio de Administraci\u00f3n Tributaria (SAT) emiti\u00f3 el <strong>comunicado 04\/2026 <\/strong>dirigido a los contribuyentes, en el que puntualiza que la Constancia de Situaci\u00f3n Fiscal (CSF) no es un requisito obligatorio para la emisi\u00f3n de facturas electr\u00f3nicas (CFDI). Esta aclaraci\u00f3n responde a dudas y pr\u00e1cticas comunes en diversos comercios, empresas y oficinas que han condicionado la entrega de facturas a la presentaci\u00f3n de este documento.<\/p>\n\n\n\n<p>El organismo tributario enfatiza que <strong>el condicionar la emisi\u00f3n de CFDI a la entrega de la C\u00e9dula de Identificaci\u00f3n Fiscal o de la CSF, constituye una infracci\u00f3n fiscal, esto de acuerdo con el art\u00edculo 83, fracci\u00f3n IX, <\/strong>del C\u00f3digo Fiscal de la Federaci\u00f3n, y se castiga a quien lo realice con <strong>una multa que va de $21,420.00 pesos a $122,440.00 pesos.<\/strong><\/p>\n\n\n\n<p>Explic\u00f3 tambi\u00e9n que para generar un <strong>Comprobante Fiscal Digital por Internet (CFDI)<\/strong>, el emisor \u00fanicamente necesita contar con <strong>cuatro datos b\u00e1sicos<\/strong> del receptor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Clave del RFC.<\/li>\n\n\n\n<li>Nombre o raz\u00f3n social.<\/li>\n\n\n\n<li>C\u00f3digo postal.<\/li>\n\n\n\n<li>R\u00e9gimen fiscal.<\/li>\n<\/ul>\n\n\n\n<p>Estos datos pueden consultarse f\u00e1cilmente a trav\u00e9s de la <strong>C\u00e9dula de Datos Fiscales<\/strong> disponible en el portal oficial del SAT: <a href=\"https:\/\/www.cloudb.sat.gob.mx\/datos_fiscales\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.cloudb.sat.gob.mx\/datos_fiscales\/<\/a><\/p>\n\n\n\n<p>Adem\u00e1s, el organismo record\u00f3 que la <strong>CSF no tiene una vigencia determinada<\/strong>: s\u00f3lo se actualiza cuando el contribuyente modifica alguno de sus datos en el RFC (por ejemplo, cambio de domicilio, de r\u00e9gimen, de actividades econ\u00f3micas, modificaci\u00f3n o incorporaci\u00f3n de CURP, entre otros). Por lo tanto, se considera que <strong>no es indispensable<\/strong> para la emisi\u00f3n de facturas. Siendo \u00e9sta <strong>relevante \u00fanicamente para el propio contribuyente, <\/strong>toda vez que la CSF contiene informaci\u00f3n del contribuyente (como su domicilio fiscal, actividades econ\u00f3micas y obligaciones fiscales).<\/p>\n\n\n\n<p>El SAT tambi\u00e9n subray\u00f3 que <strong>los empleadores no deben solicitar la CSF<\/strong> a sus trabajadores para el timbrado de n\u00f3mina. Si se requieren datos fiscales para este tr\u00e1mite, pueden solicitarse mediante un caso de <em>aclaraci\u00f3n en t\u00e9rminos de la ficha de tr\u00e1mite 44\/CFF Solicitud de datos en el RFC de asalariados del Anexo 2 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal vigente<\/em>, sin tener que pedirles la constancia f\u00edsica.<\/p>\n\n\n\n<p>Aunque no es requisito para facturar, la CSF est\u00e1 disponible para los contribuyentes por distintos canales oficiales, tales como el <strong>portal del SAT (sat.gob.mx)<\/strong> con Contrase\u00f1a o e.firma, la <strong>aplicaci\u00f3n SAT M\u00f3vil<\/strong> o presenciales ofrecidos por el propio organismo.<\/p>","protected":false},"excerpt":{"rendered":"<p>El Servicio de Administraci\u00f3n Tributaria (SAT) emiti\u00f3 el comunicado 04\/2026 dirigido a los contribuyentes, en el que puntualiza que la Constancia de Situaci\u00f3n Fiscal (CSF) no es un requisito obligatorio para la emisi\u00f3n de facturas electr\u00f3nicas (CFDI). Esta aclaraci\u00f3n responde a dudas y pr\u00e1cticas comunes en diversos comercios, empresas y oficinas que han condicionado la [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11386,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-11385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aclara SAT que Constancia de Situaci\u00f3n Fiscal no es requisito para emitir factura - Lamassu<\/title>\n<meta name=\"description\" content=\"El futuro de tu negocio puede verse afectado por cambios que parecen lejanos. 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