SAT has published an updated register of non-resident digital service providers that have complied with VAT registration requirements, bringing the total number of registered entities to 286 as of 30 June 2026.
Mexico’s Tax Administration Service (Servicio de Administraci贸n Tributaria, SAT) has published an updated list of non-resident digital service providers registered for VAT purposes, with 286 entities included as of 30 June 2026. The update was issued through Official Letter No. 700 04 00 00 00 2026-077 published in the Official Gazette on 24 July 2026.
The updated register reflects compliance with the registration obligation under Article 18-D, section I, of the Value Added Tax Law, which applies to foreign residents without a permanent establishment in Mexico that provide digital services to users in the country.
Nine new registrations and one removal
The latest publication records 286 registered entities, compared with 278 in the second bimester of 2026, representing nine new registrations and one removal.
The newly added companies are:
- ALO, LLC.
- Amazon Digital Germany GMBH.
- Arlo Technologies, INC.
- GPC Computer Software Limited.
- Mainfunc Pte. LTD.
- Match Group Americas, LLC.
- Notion Labs, INC.
- Quizlet, INC.
The register also records the removal of Humor Rainbow, INC.
Registration obligations
Under Article 18-D of the Value Added Tax (IVA) Law, foreign residents without a permanent establishment in Mexico that supply digital services to recipients in the country are required to register with the Federal Taxpayers’ Registry (Registro Federal de Contribuyentes, RFC).
Registered non-resident digital service providers are required to account for and collect VAT on the digital
services they supply in Mexico.
The SAT publishes the register every two months in the DOF and on its web portal to maintain transparency regarding taxpayers that have complied with the registration requirement.
Information included in the register
The register provides key identification details for each digital service provider, including:
- Corporate name (Denominaci贸n o raz贸n social);
- Trade name (Nombre comercial);
- Country of origin;
- Registration date in the RFC; and
- RFC ID number (Clave en el RFC).
