- 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
