List of 196 registered foreign providers of digital services (as of 31 August 2023)

• The tax administration published a list of 196 foreign digital service providers that are registered for tax purposes in Mexico until August 31, 2023.
• Suppliers must comply with VAT obligations when providing digital services to recipients located in Mexico.
• In addition, digital service intermediaries must withhold VAT and IT from Mexican individuals and issue electronic withholding invoices.
• The tax administration will publish an updated list every two months and may temporarily block internet access to providers that do not comply with these obligations.

Source KPMG

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