Under the rules, which have applied since 1 June 2020, non-resident digital service providers must register with the Federal Registry of Taxpayers (RFC) to supply services to Mexican users.
The Mexican Tax Administration (SAT) issued Official Letter No. 700-04-00-00-00-2025-060, published in the Official Gazette on 15 September 2025, updating the list of non-resident digital service providers registered under Mexico’s tax requirements.
Under the rules, which have applied since 1 June 2020, non-resident digital service providers must register with the Federal Registry of Taxpayers (RFC) to supply services to Mexican users. They are responsible for collecting and remitting VAT on these services. Similarly, individuals offering goods, services, or accommodation in Mexico through digital platforms are subject to income tax and VAT, usually withheld and remitted by the platform.
Foreign residents without a permanent establishment in Mexico who provide digital services to Mexican users are required to register with the RFC. SAT publishes this list on its website and in the Official Gazette while maintaining the confidentiality of taxpayer information. The list is updated bimonthly; the current publication covers the fourth bimonthly period of 2025, as of 31 August 2025.
The latest list includes 268 registered providers, with two new additions and no removals since the previous list of 266 providers released in July 2025. For each provider, the list shows the legal name, commercial name, country of origin, RFC registration date, and RFC code. Notable companies on the list include Adobe, Airbnb, Amazon, Apple, Google, Microsoft, Meta, Spotify, TikTok, and Udemy.
