Mexico: List of 260 registered foreign providers of digital services (as of April 30, 2025)
The tax administration published a list of foreign providers of digital services that are registered for tax purposes.
After more than a year without an official publication in the Official Gazette of the Federation (DOF) of the list of foreign digital service providers registered for tax purposes in Mexico, the tax authority published on June 20, 2025, a list (Spanish) of the 260 foreign providers of digital services that are registered for tax purposes in Mexico as of April 30, 2025.
The last available publication in the DOF (issued on January 18, 2024) reported 201 registered providers in the Federal Taxpayer Registry (RFC) as of December 31, 2023, thus 59 additional entities were registered in the RFC between January 2024 and April 2025 as foreign digital service providers in Mexico.
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 June 1, 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 15 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.
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 | azuazua@kpmg.com.mx