- The Value Added Tax Law in Mexico regulates digital services provided by residents abroad without an establishment in Mexico
- Article 18-B of the VAT Law defines digital services as those provided through applications or content in digital format through the Internet or another network
- Section II of the provision specifies digital services as intermediation between suppliers of goods or services and demanders
- The SAT considers digital platforms to provide intermediation services when they allow customers to offer goods or services to third parties through their website or application
- The modification to the Normative criterion 40/VAT/N expands the definition of digital intermediation services to include online stores that connect suppliers with demanders
- The amendment to the Normative criterion was made through the First Amendment to Annex 7 of the RMF 2024 published on October 11, 2024.
Source: sovos.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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