Between January 2024 and April 2025, 59 foreign digital service providers were added to Mexico’s Federal Taxpayer Registry (RFC), increasing the total from 201 as of 31 December 2023.
Mexico’s tax authority published a new list of foreign digital service providers registered in Mexico for tax purposes in the Official Gazette of the Federation (DOF) on 20 June 2025.
The updated list includes 260 registered foreign digital service providers in Mexico as of 20 April 2025.
The new list marks an increase of 59 entities since the last publication on 18 January 2024, which listed 201 providers as of 31 December 2023.
Under Mexico’s digital services tax rules, effective 1 June 2020, foreign companies without a permanent physical presence in Mexico providing digital services to Mexican recipients must:
- Register with the Federal Taxpayer Registry (RFC)
- Appoint a legal representative
- Collect VAT
- Withhold VAT and income tax from individuals and issue e-invoicing for the withholdings (CFDI de retención).
Additionally, the tax administration must publish a bi-monthly list (January, March, May, July, September, November) of foreign residents providing digital services registered in Mexico.
Non-compliance, such as failing to register, appoint a representative, or file tax returns, may result in temporary internet access blocks for foreign providers.
