Introduction

A few days ago, important changes to Mexican tax regulations came into effect, directly impacting those who wish to open a company in Mexico without residing in the North American country. Specifically, I refer to the updates concerning the procedure for obtaining the RFC (Registro Federal de Contribuyentes), the Mexican Tax ID.

In this article, I would like to briefly highlight what has changed, the practical implications for non-residents aiming to open a company in Mexico, and – most importantly – emphasize that operational solutions already exist, which we have identified.

Despite the regulatory changes, with the proper support, it is still possible to proceed without delays.

Registering the new company with the RFC: A mandatory step

Once a company is formed in Mexico, the first operational step is to obtain the RFC. This is an essential tax “instrument” to comply with the obligations required by Mexican law and to open a company bank account.

One of the fundamental requirements to obtain the RFC is filing a document to the Mexican tax authority known as SAT (Servicio de Administración Tributaria) that proves the company’s tax domicile.

Until recently, foreign investors opening a company in Mexico essentially had two options: use a lease agreement in the company’s name, or a service agreement (also in the name of the newly formed company) that included the use of an office.

Changes effective as of January 2025

As of January 2025, Mexican regulations eliminated the option to use a lease agreement in the company’s name as a valid document to prove tax domicile. However, one alternative remained acceptable: a service agreement (typically with a business center or coworking space).

The update in May 2025

With the latest amendment to the Resolución Miscelánea Fiscal published just a few days ago, even the service agreement is now excluded from the list of documents accepted by SAT for obtaining the RFC.

This means that:

Newly formed Mexican companies with non-resident partners/shareholders can no longer file either a lease agreement or a service agreement as proof of their tax domicile.

A new challenge for those wishing to open a company in Mexico

This change represents a new technical and operational challenge for foreign non-resident investors who wish to open a company in Mexico. Without a document in the name of the newly formed company that certifies its tax domicile, obtaining the RFC appears to be more complex.

However, the good news is that there are already concrete solutions that we have identified.

Our firm already has a ready solution

We are already prepared to face this regulatory change with practical and compliant solutions.

In other words, this is not an obstacle but rather a change that – with a flexible approach and appropriate consulting support – can be effectively managed without delays in the process of opening the company.

Opening a company in Mexico: still a strategic choice

Despite regulatory developments, opening a company in Mexico continues to be a strategic choice for many foreign entrepreneurs and business groups. In this article, I elaborate on some of the main reasons.

Opening a company in Mexico requires attention to detail and up-to-date consultants, but on the international stage, it remains a winning option for those looking to expand their business abroad.

If you are considering opening a company in Mexico and want to address all bureaucratic aspects with maximum security from the outset, contact us.