What is the RFC?
The Registro Federal de Contribuyentes (RFC) is the unique tax identifier assigned by the SAT to every individual or legal entity in Mexico. It appears on both the issuer and the receiver of every CFDI. Without a valid RFC it is not possible to issue or receive electronic invoices.RFC structure
Legal entities (companies)
FAC930701ABC — Facturama company incorporated on July 1, 1993.
Total: 12 characters
Individuals (natural persons)
GOCA880521XY3 — person born on May 21, 1988.
Total: 13 characters
Generic RFCs
The SAT defines generic RFCs for special situations:
These generic RFCs have fiscal validity and are the only ones accepted in these scenarios.