VAT Guide for Businesses with Customers in Mexico

This is a guide for businesses with customers in Mexico regarding VAT regulations.
The standard VAT rate in Mexico is 16%, with some exemptions for certain services.
There are no registration thresholds for domestic or non-resident sellers of digital services.
The Mexican TIN, known as the RFC, consists of either 13 digits for individuals or 12 digits for businesses.
Non-resident providers of digital services must register for VAT and obtain an RFC number.
Intermediaries, such as electronic platforms or marketplaces, must also register with the Mexican Tax Administration Service and have certain obligations, including publishing applicable VAT rates and remitting VAT at source.
Invoices in Mexico must include specific information such as e-invoice version, supplier and customer information, and transaction details.

Source Fonoa

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