Updated Mexican VAT Register Now Includes 272 Non‑Resident Digital Service Providers

The Mexico Tax Administration Service (Servicio de Administración Tributaria, SAT) has issued an updated list of non‑resident digital service providers that have fulfilled their obligation to register for VAT purposes in Mexico. The update captures all foreign digital service suppliers without a permanent establishment in Mexico who were compliant with the registration requirement up to 31 December 2025.

Publication of the Updated Register

The revised list is formalized through Ordinance 700 04 00 00 00 2026‑003 (the Ordinance), which reflects the qualified taxpayers included as of the sixth bimester of 2025. According to the Ordinance, a total of 272 non‑resident digital service providers are properly registered before the Federal Taxpayers’ Registry (RFC).

This Ordinance was published in Mexico’s Official Gazette (Diario Oficial de la Federación) on 30 January 2026 and entered into force on the same day. The document is accessible in Spanish through the Official Gazette’s publication platform.

VAT Obligations for Non‑Resident Digital Service Providers

Under Article 18‑D, Section I of the Mexican VAT Law, foreign taxpayers that render digital services in Mexican territory are obligated to register with the RFC. This requirement applies to non‑Mexican residents that provide services through digital platforms, including (but not limited to):

• Streaming services
• Online marketplaces
• Digital advertising
• Cloud‑based applications
• Subscription‑based digital content

These taxpayers must comply with VAT obligations such as registration, collection, return filing, and information reporting when providing services to users located in Mexico.

Implications for Digital Service Providers

The updated list reinforces the ongoing monitoring and compliance expectations placed on non‑resident digital platforms serving Mexican customers. The publication of these periodic updates supports legal certainty and transparency for:

• Foreign service providers, who must ensure continuous compliance.
• Consumers, who rely on properly registered platforms.
• Tax authorities, who oversee cross‑border digital taxation enforcement.

With a growing digital economy and international services increasingly accessible to Mexican users, maintaining an accurate and publicly available registry of compliant providers remains a key element of Mexico’s VAT administration framework.