Mexico: List of 198 Registered Foreign Providers of Digital Services and VAT Requirements

• The tax administration in Mexico has published a list of 198 foreign providers of digital services registered for tax purposes.
• Four new entities were registered in the last two months, while two entities were deregistered.
• VAT requirements have been introduced for digital services provided through online platforms.
• Foreign residents and companies without a permanent establishment in Mexico must register, appoint a legal representative, collect VAT, and comply with other formalities.
• Intermediaries of digital services should withhold VAT and IT from Mexican individuals and issue e-invoicing of withholding.
• The tax administration is required to publish a list of registered foreign residents providing digital services in Mexico.
• The tax administration can block internet access to unregistered foreign digital service providers or those who fail to comply with tax obligations.
• Entities providing digital services in Mexico need to determine if they are subject to registration rules and comply with tax obligations to avoid potential actions by the tax administration.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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