SAT has published its latest list of non-resident digital service providers registered for VAT, including new additions and one removal, reflecting compliance as of 31 December 2025.
Mexico’s Tax Administration Service (SAT) has issued Official Letter No. 700-04-00-00-00-2026-003, publishing an updated list of non-resident digital service providers registered in the Federal Taxpayers Registry (RFC) for VAT purposes.
The letter was published in the Official Gazette on 30 January 2026 and entered into force the same day.
The updated list reflects compliance for the sixth bimester of 2025, covering providers that supply digital services to recipients in Mexico without a permanent establishment in the country. A total of 272 companies are now registered, up from 270 in the previous period. Newly added registrants include Crown Equipment Corporation, JPMorgan Chase Bank National Association, and Viagogo GMBH, while IELTS Australia Pty. Limited has been removed.
Under Article 18-D of the Value Added Tax Law, foreign residents providing digital services to recipients in Mexico are required to register in the RFC, account for, and collect VAT. Individual users providing goods, services, or accommodation through digital intermediation services are also subject to income tax and VAT, which are generally withheld and remitted by the intermediation service provider.
The SAT publishes the list bimonthly on its internet portal and in the Official Gazette, including each provider’s corporate name, country of origin, date of registration, and RFC code, while safeguarding confidentiality under Article 69 of the Federal Tax Code.
