How to cancel or deregister your RFC at SAT 2026: suspension, permanent closure and change of tax residency

Cancel RFC SAT Mexico deregistration suspension 2026 individual company

What nobody tells you: in Mexico there is no single "cancel my RFC" procedure. There are three distinct processes (suspension, permanent cancellation and change of tax residency notice) and choosing the wrong one can generate fines, requirements and active obligations for years.

Which of the three procedures you need: decision tree

Situation	Correct procedure	Deadline	Reversible?
Temporarily stopping work but may resume	Suspension of activities	Submit before or during the inactive period	Yes — online resumption
Individual permanently ceasing all activity	Permanent cancellation (form 74/CFF)	No fixed deadline — upon cessation	No — RFC permanently inactive
Company (SA de CV, SRL) being dissolved or merged	Legal entity RFC cancellation (form 76 or 77/CFF)	Upon completion of notarial liquidation	No
You were a Mexican tax resident and are moving abroad	Change of tax residency notice (form 87/CFF)	At least 15 days before departure, max 2 months before	Yes — you can become a resident again if you return

Activity suspension: what it is, how to do it, and its limits

Suspension is the temporary option. If you stop generating income for a period — because you change activities, take a break, or your company pauses operations — you can suspend your periodic obligations without cancelling your RFC. While the suspension is active you do not need to issue CFDI or file monthly IVA or ISR returns.

Before starting the procedure verify your situation at SAT: if you have a restriction on your Digital Seal Certificate (CSD) or your e.firma has expired, the system will not let you proceed. See our guide on how to get or renew your e.firma at SAT if this is your case. If you have overdue returns, regularize them first — SAT requires a positive compliance opinion for several procedures.

Steps for individuals (trámite 30544): log in at sat.gob.mx with RFC + password → go to Trámites → Trámites del RFC → Actualización en el RFC → Suspension notice → select the suspension date → confirm and submit → download the Acuse. For legal entities (trámite 34668) the process additionally requires: valid e.firma of the legal representative + positive company compliance opinion.

Important limit for companies: suspension of activities for a legal entity has a maximum of 2 years extendable by 1 additional year (3 years total). When that period expires, SAT may automatically reactivate your obligations. If the company then closes permanently, you must initiate the RFC cancellation process through liquidation.

Permanent cancellation: individuals who cease permanently

If you are an individual and decide to permanently close your business or professional activity in Mexico, the procedure is cancellation for total cessation of operations (form 74/CFF). Requirements: current on all prior returns and payments; annual return for the last fiscal year filed; no outstanding tax credits or installment agreements with SAT; cancellation acknowledgment of the CSD if you issued CFDI. Once cancelled the RFC is permanently inactive — keep the PDF acknowledgment since SAT may request it in future audits of prior periods.

Legal entity RFC cancellation: SA de CV, SRL and others

A company cannot simply "deregister" at SAT — it must first be legally liquidated, and only then request RFC cancellation. The process: (1) liquidation assembly with notarized minutes; (2) appointment of liquidator; (3) final tax returns filed as "liquidación"; (4) notarized extinction deed registered in the Public Commerce Registry; (5) RFC cancellation request (trámite 23675 / form 76/CFF) with the registered deed. Total timeline: 3 to 12 months depending on complexity. See our guide on business bank accounts for foreigners in Mexico for what to do with company bank accounts during this process.

2026 alert: SAT can cancel your RFC without notifying you

Since mid-2026, SAT has been executing proactive cancellations of RFCs that meet prolonged inactivity criteria: taxpayers with no returns filed for 2+ years, no CFDI issued or received, no activity in the tax mailbox (buzón tributario), and who did not respond to prior SAT requirements. This administrative cancellation requires no prior notice. The consequences differ from voluntary cancellation: your RFC ends up as "cancelled by authority" rather than "cancelled by taxpayer," which can complicate future reactivation or procedures with institutions that validate RFC status. To verify your current RFC status at any time, check sat.gob.mx in "Consulta tu situación fiscal" with your RFC and password. See our guide on how to regularize with SAT for the steps needed before reactivation.

Leaving Mexico: the tax residency change notice (not the same as cancelling RFC)

The most common mistake among expatriates: confusing "leaving Mexico" with "cancelling the RFC." They are different things. When you stop being a Mexican tax resident — because you move to a country where you will spend more than 183 days per year — the correct procedure is the Notice of Change of Tax Residency Abroad (SAT form 87/CFF). Mandatory deadlines: submit the notice at least 15 days before departure and no more than 2 months before. Documentation required: tax residency certificate from the destination country, foreign employment contract, or any official document proving you will be a taxpayer in another jurisdiction.

For Russian and Ukrainian citizens — whether returning home or moving to third countries — this point is critical: neither country has a double taxation treaty with Mexico, so if you do not submit the notice on time, SAT will continue demanding annual worldwide income declarations. See our full guide on tax obligations for foreigners in Mexico and our basic guide on what the RFC is and how to get one.

Frequently asked questions

How long does the SAT activity suspension procedure take?

Suspension of activities as an individual is a fully online procedure that takes between 5 and 15 minutes on the SAT portal (sat.gob.mx). You only need your RFC and password (e.firma is not required for individuals in most tax regimes). SAT generates the suspension acknowledgment immediately — there is no waiting period. For legal entities (personas morales) the procedure is also online (trámite 34668) but requires e.firma and a positive compliance opinion, so you must verify beforehand that you are current on all your obligations. If you have pending returns or debts, the system will not allow you to complete the suspension. In that case, first regularize your situation, then submit the notice.

What happens to pending returns if I suspend activities?

Suspension of activities does NOT cancel fiscal obligations prior to the notice date. If you had pending monthly returns (IVA, ISR, DIOT) before the suspension date, you are still required to file them and pay what you owe, even after completing the procedure. What the suspension does cancel is the obligation to file returns FROM the notice date forward — while the suspension is active you do not need to issue CFDI or file periodic returns. However, if during the suspension you receive any income (even occasional), you must report it to SAT or you could face penalties. Suspension is only for taxpayers who truly cease all economic activity.

Can SAT cancel my RFC without notifying me?

Yes. From 2026, SAT has greater capacity to proactively cancel RFCs that meet certain inactivity criteria: taxpayers who have gone 2 or more years without filing any return, without issuing or receiving CFDI, without activity in the tax mailbox (buzón tributario), and who have not responded to previous SAT requirements. This automatic cancellation does not require prior notice to the taxpayer. If your RFC was cancelled by SAT and you want to reactivate it, you must submit a new activity start notice — the process is similar to the original registration but in the "Reanudación de actividades" section of the portal. Reactivating an SAT-cancelled RFC can take longer and require additional identity verification at an SAT module. If you discover your RFC was cancelled without your request, act quickly: each month you continue operating without an active RFC generates serious infractions.

What procedure do I need if I am leaving Mexico permanently?

If you were a Mexican tax resident (more than 183 days per year) and are moving to another country, the correct procedure is NOT RFC cancellation but the Notice of Change of Tax Residency Abroad (procedural form 87/CFF). This notice must be submitted at least 15 days before departure and no more than 2 months in advance. In the notice you must indicate the destination country and prove you will be a tax resident there (usually with a foreign tax residency certificate or employment contract abroad). Upon filing, your RFC goes to "non-resident" status — it still exists in the SAT system for historical reference but your obligations as a tax resident cease from the declared date. If you do not submit this notice, SAT will continue to consider you a Mexican tax resident and will continue generating filing obligations even if you are not physically in the country. This is especially relevant for Russian and Ukrainian citizens who have no double taxation treaty with Mexico — the omission can result in parallel taxation in both countries.

How long can a company (persona moral) suspension of activities last?

Suspension of activities for a legal entity (SA de CV, S. de R.L., SC, etc.) has a time limit established in the Federal Tax Code: it can be maintained for a maximum period of two years, extendable by one additional year under certain conditions, for a total maximum of three years. When that period expires without the company resuming activities, SAT may automatically reactivate the company's fiscal obligations or initiate ex officio cancellation. If after 2-3 years the company is truly going to close, the correct step is to initiate the liquidation and permanent RFC cancellation process (trámite 23675 or 76/CFF depending on the case), which requires a liquidation assembly act, appointment of a liquidator, notarized dissolution deed, and deregistration from the Public Commerce Registry. This process can take 3 to 12 months depending on the complexity of the company.