Generic RFC: domestic and foreign recipients

A generic RFC is used in specific invoicing situations. It is not your personal RFC and does not replace taxpayer registration.

Domestic

XAXX010101000

Residents abroad

XEXX010101000

XAXX010101000: when a recipient’s RFC is not available

The published SAT rule specifies this generic key when the recipient’s RFC is not available. Its use must fit the transaction and the applicable invoice rules.

XEXX010101000: residents abroad

For transactions with residents abroad who are not registered in the RFC, the generic key is XEXX010101000. Do not choose it solely because someone is a foreign national: their situation and the transaction matter.

Copying the key is not enough

The invoice must also include the other information required by SAT. Check the applicable completion guide and your invoicing system. This page does not determine the tax treatment of a specific transaction.