- Downloading or access to images, films, text, information, video, audio, music, games, other multimedia content, multiplayer environments, tones for mobiles, display of online news, traffic, climate forecasts and statistics.
- Those of intermediation between third parties offering products and services and those requesting them.
- Online clubs and dating pages
- Distance learning or tests or exercises
Obligations of non-residents without a Mexican Permanent Establishment (PE) for the provision of Digital Services:
- Get registered in the Federal Taxpayer Registry (RFC) – Tax authorities will disclose the VAT registrations – June 30, 2020
- Offer and collect the price and VAT expressly and separately. Carry a record of service recipients in the national territory and collections received on a monthly basis.
- Provide the SAT with service number, type and price, transaction number and recipient number on a monthly basis.
- Calculate monthly VAT at 16% and file a monthly return.
- Issue and send the corresponding tax receipts through electronic means
- Appoint a legal representative and provide an address in Mexico, for notification purposes June 30, 2020
Obligations of non-residents without a Mexican Permanent Establishment (PE) regarding digital intermediation services between third parties:
- Post the corresponding price and VAT on their website, application, platform or any other means, expressly and separately.
- At the time of collecting the price and VAT, a 50% withholding should be made and reported.
- Issue a tax receipt of VAT withholding and become registered with the tax register as a withholding agent.
- Provide the SAT monthly with information on clients that sell assets, providers of services or lessors, in whose transactions they have acted as intermediaries.
For further information please contact: Julio César Pinto
Image source: Unsplash.com