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Court Decision: Mexico’s VAT Application to Exported Services and the Requirement of Proof

  • The Tenth Collegiate Court in Administrative Matters made a decision regarding the application of VAT to exported services in Mexico.
  • The court ruled that a Mexican company providing commission services to a foreign shipping company did not sufficiently prove that the exported services were used abroad.
  • The court stated that meeting the formal requirements set out in the VAT law is not enough to qualify for a 0% VAT rate.
  • The taxpayer must demonstrate that the services were actually provided outside of Mexico, not just for the benefit of a foreign person.


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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