The Tax Administration Service (SAT) made the procedures for opening a business in Mexico more complicated this year by applying new requirements and restrictions on the accepted proof of address for tax purposes. Luis Alberto Romero, director of Rofa Legal & Tax, emphasized that these obstacles arise from the 2025 Miscellaneous Fiscal Resolution, which is renewed annually with the aim of guiding users in efficiently fulfilling their tax obligations.
Romero detailed that among the modifications introduced in this resolution is the elimination of the lease agreement as a valid proof of address, which complicates the process of starting operations for new companies, as the documents accepted by this tax authority are limited and difficult to obtain. This change has generated concern among experts who fear that these new SAT rules will hinder the creation of new ventures in the country.
The SAT now requires different types of proof of address for various procedures. For example, for registration in the Federal Tax Register (RFC), they request a proof in the name of one of the shareholders, while for obtaining the electronic signature, they require a document in the name of the legal entity. This discrepancy in requirements complicates the process of starting activities for new companies.
The 2025 Miscellaneous Fiscal Resolution establishes a series of valid documents to prove a taxpayer's fiscal address before the SAT. Accepted documents include bank statements, utility bills such as electricity, phone, internet, or water, office lease agreements, residency letters issued by government authorities, among others. All these documents must be dated no more than four months prior and comply with certain tax specifications.
To address these new SAT restrictions, the director of Rofa Legal & Tax, Luis Alberto Romero, suggests that companies facing difficulties obtaining the necessary proof to comply with tax requirements could consider renting workspace from a third party, as long as the contract has a minimum duration of six months and meets the established tax requirements. Although this alternative may be complicated and could involve penalties in case of termination, it might be a temporary solution to bypass the new hurdles imposed by the SAT in the processes of opening businesses in Mexico.
