Mexico: List of 122 registered foreign providers of digital services (as of 31 October 2021)

VAT requirements regarding digital services provided via online platforms

VAT requirements regarding digital services provided via online platforms

The tax administration on 10 November 2021 published a list (Spanish) of the 122 foreign providers of digital services that are registered for tax purposes in Mexico as of 31 October 2021.

With the most recent report, two new entities were added to the list.

VAT requirements

The digital services tax rules introduced value added tax (VAT) obligations with regard to digital services provided through an online platform. With the introduction of this requirement—effective 1 June 2020—foreign residents and companies without a permanent establishment in Mexico and that provide digital services to recipients located in Mexico:

  • Must register with the taxpayer registry (Registro Federal de Contribuyentes—RFC)
  • Must obtain a tax identification number
  • Must comply with certain other formalities
  • Must collect VAT

Also, under these rules, the tax administration is required to publish during the first 10 days of January, March, May, July, September, and November of each year, the list of foreign residents providing digital services that are registered in Mexico.

If the foreign service provider is not registered, the burden to remit VAT shifts to the recipients of the digital services. The recipient must pay the VAT through a reverse-change mechanism.

Beginning 1 January 2021, the tax administration can temporarily block internet access to foreign digital service providers that are not registered, do not appoint a legal representative or do not provide a Mexican domicile. This sanction also applies when the foreign resident fails to file three consecutive tax returns or two quarterly information returns. Read TaxNewsFlash

KPMG observation

Entities providing digital services in Mexico need to determine if they are subject to the registration rules and need to register and comply with tax obligations to avoid potential actions by the tax administration.

For more information, contact a KPMG tax professional in Mexico:

Antonio Zuazua | +52 (81) 8122-1938 |


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