Mexico updated the VAT list of foreign digital service providers.
Mexico’s Tax Administration (SAT) has released an updated list of foreign digital service providers registered for Value Added Tax (VAT) purposes, covering non-residents without a permanent establishment in the country.
The update, published in the Official Gazette on 15 September 2025 under Ordinance 700-04-00-00-00-2025-074, reflects compliance with registration obligations in the Federal Taxpayers’ Registry (RFC) as of 31 August 2025.
Under Article 18-D, first paragraph, section I, of the current VAT Law, non-resident digital service providers supplying services to recipients in Mexico must register in the RFC.
The updated list, issued by SAT’s Central Administration of Registry Operations, contains each provider’s legal and commercial name, country of origin, registration date, and taxpayer ID, while ensuring confidentiality as required by Article 69 of the Federal Tax Code.
The fourth bimonthly period of 2025 recorded 268 registered providers, including two new additions and no removals, compared with the previous total of 266 listed in July 2025. SAT publishes these lists on its website and in the Official Gazette every two months, in line with Rule 12.1.5 of the Miscellaneous Tax Resolution.
