What the certificate can say
It can come out positive, negative, suspended, or registered without obligations. The one you need to get paid and to sign contracts is the positive one.
Why it comes out negative
The most common causes:
- Returns that were not filed, including zero returns
- Final tax liabilities that are neither paid nor guaranteed
- Being flagged as not located at the registered tax address
- Contact details not registered in the SAT tax mailbox
How to see the reason
On the SAT portal, with your password or e.firma, generate the compliance certificate. The document itself lists the obligations or debts that make it negative. That list is the starting point.
How it is fixed
It depends on the reason:
- Missing returns: they are filed, with the inflation adjustment and surcharges that apply
- Tax liabilities: they are paid, guaranteed, or paid in installments
- Address: the taxpayer registry (RFC) is updated
- If the SAT has wrong data: an online clarification is filed with supporting documents
How long it takes to change
After correcting, the certificate does not always change the same day: the SAT takes time to process returns and clarifications. It pays to correct in advance, not the week a client asks for it.
This article is for information only and does not replace a review of your case. Tax rules change: check the publication date.