Mexico: List of 201 registered foreign providers of digital services (as of 31 December 2023)

The tax administration published a list of foreign providers of digital services that are registered for tax purposes.

List of 201 registered foreign providers of digital services

The tax administration on 18 January 2024 published a list (Spanish) of the 201 foreign providers of digital services that are registered for tax purposes in Mexico as of 31 December 2023.

With the most recent report, three new entities were registered in the last two months, while there were no entities deregistered.

VAT requirements

The digital services tax rules introduced value added tax (VAT) obligations regarding 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)
  • Appoint a legal representative
  • Collect VAT
  • Comply with certain other formalities
  • Intermediaries of digital services should withhold VAT and IT from Mexican individuals and issue e-invoicing of withholding (CFDI de retención)

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.

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 |


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.