The Mexican tax administration (SAT) has introduced two new requirements for registering foreign digital service providers operating within the country. These measures are aimed at ensuring better compliance and clarity in the operations of such entities.
Foreign digital service providers must now include a specific corporate purpose in their deeds of incorporation or bylaws. SAT mandates that these documents clearly state that the entity’s corporate purpose is to provide technological platform services, which facilitate the sale or lease of goods or the provision of services. The term “technological platform” must be explicitly mentioned to meet this requirement.
Additionally, an affidavit signed by the legal representative of the foreign digital service provider is required. This affidavit must detail the types of goods or services offered through the technological platform, the website where transactions are conducted, and the full address of the provider’s core business administration.
These new requirements are part of SAT’s ongoing efforts to regulate and oversee the growing digital economy in Mexico, ensuring transparency and proper tax compliance among foreign digital service providers.
