Should I sign with my legal entity e.firma or as an individual? Which is better?

The SAT issues two types of e.firma: one for individuals and one for legal entities (businesses and other organizations). When you receive an invitation to sign a document in Mifiel, you can use either one.

What's the difference?

It's simple. An e.firma for an individual should only be used by the person it was issued to. A legal entity e.firma, on the other hand, can be shared by several people within an organization who hold broad authority, such as legal representatives or attorneys-in-fact.

There's also a legal difference between the two. Article 19-A of the Federal Tax Code establishes that when a legal entity e.firma is used, the signature is presumed to come from a legal representative with broad authority. That means you don't need to prove the signer's authority separately.

To tell your individual e.firma files apart from your organization's legal entity files, check the file names. If they include the word "moral" or show a 12-character RFC, they almost certainly belong to the legal entity e.firma.

Which one should I use to sign?

If no one told you which e.firma to use, your best bet is to read through the document, since it probably specifies the signature required or names the signer.

If the document lists your name and says you're acting on behalf of your organization, use your individual e.firma. But if it only mentions your organization's name or legal business name and doesn't name a legal representative, use the legal entity e.firma.

If the document isn't clear on this, we recommend contacting whoever created it.