The specific official Mexican government link for Ordinance 700-04-00-00-00-2025-074 from September 15, 2025, could not be fetched directly due to access restrictions.
However, based on recent related regulatory updates found, Mexico’s Tax Administration (SAT) has recently updated the list of non-resident digital service providers registered for VAT purposes, relevant under Ordinance 700-04-00-00-00-2025-074. This ordinance pertains to the administration and enforcement of VAT obligations on foreign digital service providers without a physical presence in Mexico.
Key points from recent developments around this topic are:
- Since June 1, 2020, non-resident providers of digital services to Mexican consumers must register for VAT, appoint a Mexican legal representative, and comply with VAT collection and reporting requirements.
- The Mexican SAT requires proof of local domicile for these providers as of mid-2025, effectively making it more difficult for digital service providers without local presence to register or maintain VAT compliance.
- An updated registered list of over 260 foreign digital service providers is published periodically by SAT, reflecting those compliant with registration and tax obligations.
- Non-compliance can lead to penalties, including internet access blocks and fines.
- The ordinance clarifies the registration processes and reinforces the requirement for local documentation, such as utility bills or bank statements in Mexico, to prove domicile.
Source gob.mx
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