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Mexico

Mexico

Explore the requirements and rules that apply to electronically supplied services in Mexico.

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Island Mexico

Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No

If there is no current requirement, is there any anticipated change to that position?

No

Is an invoice compliant with the VAT/GST law in the customer's country required?

No, however, while there is no formal obligation for the non-resident supplier to issue an invoice, if the Mexican resident asks for an invoice such document should comply with some simplified invoice requirements (mainly information), in order that the Mexican resident could deduct the cost of such digital services for corporate income tax purposes (in a B2B context).

 

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No

If there is no current requirement, is there any anticipated change to that position?

No

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

No requirement exists.

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

No registration or reporting obligation exists.

Is simplified or standard registration required?

No registration is required.

Does the requirement apply to all e-services?

No registration requirement exists.

Contacts

For further information please contact:
Cesar Catalan
Partner
T +52 555 246 8374
E cesarcatalan@kpmg.com.mx

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