Mexico: Changes to taxation of sales of goods made abroad

Amendments relating to the value added tax (VAT) treatment of the sales of goods when made abroad

Amendments relating to the value added tax (VAT) treatment of the sales of goods

The “Fifth Resolution of Modifications of the General Rules of Foreign Trade for 2020” (Quinta Resolución de Modificaciones de las Reglas Generales de Comercio Exterior para 2020) published on 27 May 2021 in the official gazette, includes amendments relating to the value added tax (VAT) treatment of the sales of goods when made abroad.

Specifically, the Fifth Resolution repeals a rule that is relevant to entities under the IMMEX program—entities importing merchandise from abroad. In general, the rule concerns a company that is part of the manufacturing industry, maquiladora, and export service program (IMMEX) and that imports merchandise or goods “temporarily” through a temporary importation request. Under the IMMEX program, since the import is considered to be made from abroad, the disposal of the subsequent product has not been subject to VAT.

With the repeal of this rule, the new measures have an effective date of 8 July 2021 (30 days after publication in the official gazette).

Still, tax incentives for the manufacturing, maquiladora, and export services sector may reduce the additional financial burden related to the new payment of VAT in the acquisition of goods. This treatment may be applicable for those goods acquired that are acquired as part of a supply chain of products destined for export.

Read a May 2021 report (Spanish) prepared by the KPMG member firm in Mexico


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