Tax authority on 15 September 2025 published an updated list of 268 registered foreign digital service providers.

Mexico’s tax authority released an updated list of 268 foreign digital service providers registered for tax purposes on 15 September 2025.

The updated list includes 268 registered foreign digital service providers in Mexico as of 31 August 2025.

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.

Earlier, 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.