Mexico: Official list of foreign providers of digital services subject to VAT

Mexico: Foreign providers of digital services

The tax authority has published a list of foreign providers of digital services that are registered for tax purposes in Mexico.

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With the introduction of rules for the tax treatment of digital services, foreign companies without a permanent establishment in Mexico when providing digital services to recipients located in Mexico must obtain a tax identification number and be listed in the taxpayer registry (Registro Federal de Contribuyentes—RFC) as well as comply with certain other formalities.

The digital services tax rules, effective 1 June 2020, introduced value added tax (VAT) with regard to digital services provided through an online platform. Read TaxNewsFlash

The VAT rules in Mexico further provide that the tax authority must disclose on its website and by means of publication in the official gazette, a list of foreign residents that are registered in the RFC. Also, according to miscellaneous tax regulations, this list is to be published bi-monthly (during the first 10 days of January, March, May, July, September and November of each year). This requirement is relevant for those recipients in Mexico of digital services because if a foreign provider of digital services is not registered in the RFC, the recipient must consider that the services were imported and must directly remit the related amount of VAT.

The tax authority on 9 July 2020 published the list of registered foreign providers of digital services. Read the list (Spanish) as published in the official gazette.


Read a July 2020 report prepared by the KPMG member firm in Mexico

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