Factores a considerar al elegir una estructura

La entrada Tipos de sociedades en Estados Unidos y sus particularidades se publicó primero en TAX ID.

1. Acceso a un mercado de alto consumo

Estados Unidos cuenta con más de 330 millones de habitantes con un alto poder adquisitivo. Constituir una empresa allí permite vender directamente a consumidores estadounidenses o establecer operaciones para aprovechar tratados comerciales, incluyendo el T-MEC.

2. Reconocimiento y credibilidad internacional

Tener una entidad legal en Estados Unidos proyecta confianza a clientes, inversionistas y socios comerciales en todo el mundo. Una empresa registrada en este país transmite solidez y profesionalismo, lo que facilita la apertura de cuentas bancarias, acceso a créditos y negociaciones internacionales.

3. Entorno legal y de negocios favorable

El marco jurídico estadounidense ofrece certeza para los inversionistas. Existen múltiples estructuras societarias (LLC, Corporation, entre otras) que permiten flexibilidad en la administración, protección de los socios y un sistema tributario que, dependiendo del estado, puede resultar más atractivo que en otros países.

4. Facilidad para atraer inversión extranjera

Los inversionistas internacionales suelen preferir empresas registradas en EE.UU. por la seguridad jurídica que ofrecen. Además, contar con una entidad en este país puede facilitar rondas de inversión, acceso a programas de aceleración y participación en el ecosistema emprendedor más grande del mundo.

5. Ventajas fiscales y de planeación internacional

Dependiendo de la estructura elegida, es posible optimizar la carga fiscal y diseñar esquemas de planeación internacional que beneficien tanto a la empresa como a sus socios. Una compañía en EE.UU. también puede ayudar a reducir la doble tributación mediante convenios firmados con otros países.

6. Acceso al sistema financiero

Abrir una empresa en Estados Unidos facilita la apertura de cuentas bancarias en dólares y el acceso a métodos de pago internacionales. Esto representa una ventaja significativa para quienes buscan comerciar con clientes o proveedores en Norteamérica y en el resto del mundo.

7. Innovación y oportunidades de negocio

Estados Unidos es líder en innovación y tecnología. Al establecer una empresa allí, los empresarios pueden integrarse más fácilmente a ecosistemas como Silicon Valley, Nueva York o Austin, donde abundan startups, inversionistas ángeles y fondos de capital de riesgo.

Conclusion

Abrir una empresa en Estados Unidos no solo significa expandir fronteras, sino también acceder a un entorno de negocios competitivo y lleno de oportunidades. En Tax ID Mexico ofrecemos asesoría integral para acompañarte en este proceso: desde la selección de la estructura legal más adecuada, hasta el cumplimiento fiscal y la apertura de cuentas bancarias.

La entrada Ventajas de abrir una empresa en Estados Unidos se publicó primero en TAX ID.

This regime was created by the Mexican Tax Authority (SAT) to regulate foreign digital platforms providing services to users in Mexico. However, not every service automatically falls under this regime. A careful analysis must be carried out to confirm whether your SaaS or digital service qualifies before proceeding with registration.

Does Your SaaS Fall Under the Digital Services Regime?

The law lists specific categories, such as:

• Streaming or content platforms
• Intermediation platforms (marketplaces)
• Online advertising services
• Download, access, or use of digital content
• SaaS platforms and other digital tools

That said, not all software or digital solutions are covered. For example, certain B2B enterprise software may require a different registration approach. This is why a technical review of your business model and services is crucial before starting the RFC registration process.

Main Requirements for Registration

If your service qualifies, the following documents are typically required:

• Articles of Incorporation: Certified, apostilled, and translated by a court-approved translator in Mexico
• Foreign Tax ID certificate (if applicable)
• Proof of Mexican address, such as a lease contract or utility bill
• Power of Attorney appointing a legal representative (Mexican resident or foreigner with Mexican residency)

Tax Obligations Once Registered

• VAT (IVA) compliance: You must collect and remit 16% VAT on Mexican sales
• Monthly returns: File reports and pay VAT regularly
• Information statements: Report the number of users and transactions in Mexico
• Proper invoicing: Issue compliant electronic invoices (CFDI) if required

Failure to comply can result in penalties, fines, or even suspension of your ability to operate legally in Mexico.

Why Work with Experts

At Tax ID México, we help foreign SaaS and digital companies:

• Review their service offering to confirm whether the Digital Services Regime applies
• Guide them through the RFC registration process with the SAT
• Ensure VAT compliance from day one
• Provide ongoing tax and accounting support in Mexico

If you are a SaaS or digital company with Mexican clients, now is the time to ensure your business is fully compliant. Contact Tax ID México to avoid costly mistakes and expand confidently in the Mexican market.

La entrada RFC Registration in Mexico for Foreign SaaS Companies – Digital Services Regime se publicó primero en TAX ID.

In this article I explain to you in a clear and simple way How the ISR works for individuals who operate through digital platforms, the applicable withholding rates and the options you have as a taxpayer.

Who is required to pay income tax on digital platforms?

According to the Income Tax Law (LISR), the Physical persons with business activity that sell goods either provide services through digital platforms they must comply with the payment of the ISR.

Digital platforms act as retainers of this tax and they must deduct it from your income before paying you.

What income tax withholding rates apply?

The ISR is withheld according to the type of activity carried out and the percentage varies as follows:

1. 2.1% → Passenger transportation and goods delivery services.
2. 4% → Hosting services (Airbnb, for example).
3. 1% → Sale of goods or provision of services (Mercado Libre, Fiverr, etc.).

Important: Withholding applies on total income received through the platform, excluding VAT.

Final payment option for income less than $300,000

If your income annual do not exceed the $300,000 pesos, you can choose to consider the ISR withholdings What does the platform do to you? final payments.

What does this option entail?

1. You won't be able to do it deductions related to the activities carried out on the platform.
2. You must keep the CFDI issued by the platform that verifies your income and tax withholding.
3. If you receive payments in a form independent (outside the platform), you must issue your own tax receipts.

How to apply?

You must send a notice to the SAT within the 30 days after you receive your first income through digital platforms. Once this option is presented, it will be irrevocable during 5 years.

Obligations of digital platforms

Platforms, both Mexican and foreign, have the obligation to:

1. Issue tax receipts to taxpayers for the withholdings made.
2. Withhold and pay the ISR to the SAT no later than the 17th of the following month.
3. Keep documentation of the withholdings made.

If the taxpayer does not provide his RFC, the platform will retain the 20% of ISR on their income.

Penalties for non-compliance

Foreign platforms that do not retain or pay ISR during three consecutive months will face penalties such as:

• Temporary blocking of digital services in Mexico.
• Fines according to the Federal Tax Code.

Conclusion

If you are a natural person who offers services or sells goods through digital platforms, it is essential that you understand your tax obligations and the applicable income tax rates.

In addition, if your income is less than $300,000 annually, you can take advantage of the option of final payment, simplifying your administrative burden.

Transparency and compliance with your tax responsibilities not only avoid fines and problems with the SAT, but also allow you to keep a solid and compliant digital business.

Do you have questions about how to comply with these tax provisions? Tax ID Mexico We are ready to advise you and help you meet your tax obligations in the digital world!

La entrada ISR en Plataformas Digitales: Lo que Debes Saber si Vendes o Prestas Servicios en Línea se publicó primero en TAX ID.

For the purposes of the Value Added Tax Law, a digital service is defined as services that:

“They are provided through applications or content in digital format through the Internet or another network, fundamentally automated, and may or may not require minimal human intervention, provided that a consideration is charged for the aforementioned services”

The digital services provided by residents abroad without a permanent establishment in the country that are included in the Value Added Tax Law are:

a) Downloading or accessing images, movies, text, information, video, audio, music, games, including games of chance, as well as other multimedia content, multiplayer environments, obtaining mobile tones, viewing news on line, traffic information, weather forecasts and statistics.

b) Those of intermediation between third parties that are suppliers of goods or services and the applicants thereof.

c) Online clubs and dating sites.

e) Distance learning or tests or exercises.

When a resident abroad provides some of the digital services mentioned above to a resident in Mexico, they must comply with the following obligations:

a) Register with the Federal Taxpayer Registry (RFC)

b) Offer and collect, together with the price of their digital services, VAT

c) Provide the SAT with information on the number of services or operations performed

d) Calculate and pay VAT for the provision of digital services each calendar month

e) Issue electronic invoices when the recipient of the service requests it

f) Assign a legal representative and a domicile in Mexico

g) Process the advanced electronic signature (e.firma)

In case of non-compliance, the tax authority in Mexico has the power to temporarily block access to the provider's digital service until it complies with its tax obligations.

If you dedicate yourself to providing digital services outside of Mexico and want to do it in the country, we invite you to contact us for specialized advice.

La entrada ¿Prestas servicios digitales en México? Debes pagar IVA se publicó primero en TAX ID.

Amazon Mexico requires that all sellers who intend to sell by shipping merchandise from Mexico complete the information regarding their Federal Taxpayer Registry (RFC), for which you will require your Proof of Fiscal Situation (CFS).

If I am a taxpayer in Mexico, what information must I provide to amazon mexico?

You will have to provide your RFCs and CSFs, which are issued by the Tax Administration Service (SAT) in Mexico.

What is the RFC and who issues it?

The Federal Taxpayer Registry is the tax identification number issued by the SAT in Mexico

What is the CFS and who issues it?

The proof of tax situation is the document issued by the Tax Administration Service in Mexico that identifies your tax situation in the country.

In case of being a foreign seller, not resident in Mexico and I do not have an RFC. Do I need to provide the RFC to Amazon Mexico?

If you ship from Mexico or have information in your Amazon account such as the address, you could be subject to ISR and VAT tax withholdings. Therefore, the information in CSF helps Amazon determine if these withholding taxes apply to you.

How does VAT affect my Amazon seller account?

If you are a seller located in Mexico, your sales will be charged with the 16% of the Value Added Tax (VAT)

We hope that the answers to these frequently asked questions will help you understand more about the RFC procedure in Mexico.

If you want to know more about how to obtain your RFC in Mexico, contact us and we will gladly advise you.

La entrada Preguntas frecuentes al vender en Amazon México (RFC) se publicó primero en TAX ID.

The digital services that include VAT are the following:

• Land passenger transport
• Prepared food delivery
• Delivery of goods (other than prepared foods)
• Lodging
• trading of goods
• Other type of services
• Download or access digital content
• Online clubs and dating sites
• Distance learning, test or exercises

When are digital services considered to be provided in Mexico?

The law in Mexico considers the following assumptions:

1.- When the recipient of the service states to the service provider:

• An address located in Mexico
• Telephone number whose country code corresponds to Mexico

2.- Pay for the service through a Mexican intermediary

3.- The IP address (Internet Protocol) of your electronic devices corresponds to the range of addresses assigned to Mexico.

What are your obligations?

• Enroll in the RFC
• Issue your electronic invoice
• Make the payment of Value Added Tax (VAT) correspondent
• Provide quarterly information on the operations carried out
• Offer and collect, together with the price of your digital services, the corresponding value added tax expressly and separately.
• Assign a representative and domicile in Mexico

What Companies are registered in Mexico?

Some of the Companies that have registered in the country are the following:

• Amazo.com Ca. INC
• Airbnb Ireland Unlimited Company
• Apple Services Latam LLC
• Bloomerg LP
• Claro Video LLC
• Expedia, Inc.
• Facebook International Pty LTD
• Google LLC
• Huawei Services
• Microsoft Corporation
• Roku, Inc.
• Upwork Global Inc.
• Zoom Video Communications

In case of not complying with the above, the tax authority may restrict access to your website.

If you want to register your foreign company in Mexico, do not hesitate to contact us.

La entrada ¿Vendes contenido digital a clientes en México (RFC)? se publicó primero en TAX ID.

In Mexico and other countries in the world since the pandemic caused by COVID-19, online sales have increased significantly, according to the Mexican Association of Online Sales (AMVO), electronic commerce in Mexico during 2020 reached 316,000 million pesos (approximately 15,800 million US dollars) being a growth of 81% compared to the previous year.

The foregoing positions online sales as a strategic channel for increasing business sales and Mexico as an excellent territory to expand your current sales since you will have access to a market of approximately 127 million people.

As a Mexican or foreigner you will have to have a Federal Taxpayer Registry (RFC). If you are a foreigner and require an RFC to register on online sales platforms such as Amazon and Mercado Libre, the easiest way is through the incorporation of a legal entity in Mexico, for which you will need the following:

• 3 possible names for your legal entity in the country
• Select the legal figure under which it will be constituted: Public Limited Company, Limited Liability Company, Civil Company, etc.
• Define your corporate purpose
• Have a legal representative in Mexico
• Have a domicile in national territory

With the above you can start the process of setting up your company in Mexico, to later register it with the tax authorities in the country and obtain the Federal Taxpayer Registry (RFC) and with this you can start with the registration in the online sales portals such as amazon Y Free market.

It is not necessary to travel to Mexico, the incorporation process can be carried out remotely through legal representatives, however, if you wish, you can physically carry out the incorporation process in the country as a tourist.

The RFC will also be necessary to obtain import permits and in this way you can introduce your merchandise legally and safely to Mexico, which once in the country can be sent to Amazon and Mercado Libre warehouses so that they can take care of it. logistics and shipping of products.

Benefits of creating your company in Mexico for online sales:

• Increase in your sales
• You can use the logistics of companies such as the program of amazon FBA (Fulfillment by Amazon), where said Company will be in charge of sending your products to customers
• You can use your own online sales portals
• Greater presence of your brand and products in a strategic market
• You can operate these operations without employees and do it all remotely

We invite you to evaluate the possibility of incorporating your business in Mexico and increase your sales through online platforms.

La entrada Ventas online en México RFC (Amazon y Mercado Libre) se publicó primero en TAX ID.