Companies that provide services in Mexico for which a consideration is charged and this service is provided through applications or digital content over the Internet, even when automated, must register with the Federal Taxpayers Registry (RFC) and make the payment. to Value Added Tax (VAT).
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.
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