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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 18.67

    • ARTICLE 31: VALUE-ADDED TAX (VAT) REFUNDS TO FOREIGN TOURISTS

     

    Foreigners with tourist quality in accordance with the General Population Law (Ley General de Población) who return abroad by aerial or maritime, may obtain a refund of the value added tax that has been transferred to them in the purchase of merchandise, provided that the following meet requirements:

  • That the tax receipt issued by the taxpayer meets the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules;

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  • That the goods purchased leave the country effectively, which will be verified at the airport or maritime customs, as the case may be, by which the tourist leaves, and

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  • That the value of the purchases made by establishment, based on the tax receipt presented by the tourist when leaving the national territory, covers a minimum amount in national currency of 1,200 pesos.

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    The Service Tax Administration (Servicio de Administración Tributaria) will establish the rules of operation to make the refunds referred to in this article and may grant concession to individuals to manage such refund, provided that the services to make the refund do not generate a cost for the mentioned body.

    In any case, the refund made to foreigners as tourists must be reduced with the administration cost corresponding to the refund made.