Mexico’s July update lists 266 foreign digital providers registered for VAT as of 30 June 2025.
Mexico’s tax administration released an updated list on 25 July 2025, identifying 266 foreign digital service providers registered for tax purposes as of 30 June 2025. This update reflects changes over the past two months, during which eight entities were newly registered and two were removed from the registry.
Foreign digital service providers without a permanent establishment in Mexico must comply with value added tax (VAT) obligations introduced on 1 June 2020. These include registering with the taxpayer registry, appointing a legal representative and tax domicile, collecting 16% VAT on services provided to users in Mexico and fulfilling other formalities. Intermediaries must also withhold VAT and income tax from Mexican individuals and issue corresponding electronic invoices.
The tax authority is required to publish the list of registered foreign providers every two months—in January, March, May, July, September, and November. Non-compliant entities may face temporary blocking of internet access in Mexico if they fail to register, appoint a representative or provide a domicile, or miss three consecutive tax filings or two quarterly information returns.
