- The tax administration in Mexico has published a list of 201 registered foreign providers of digital services.
- Three new entities were registered in the last two months, with no entities being 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 with the taxpayer registry, 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 the list of registered foreign residents providing digital services in Mexico every two months.
- The tax administration can block internet access to unregistered foreign digital service providers or those who fail to comply with certain requirements.
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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