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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 18.67

    • ARTICLE 18D: OBLIGATIONS OF RESIDENTS ABROAD WHO PROVIDE DIGITAL SERVICES

    Residents abroad without an establishment in Mexico that provide digital services to recipients located in national territory, for the purposes of this Law, should only comply with the following obligations:

  • Register in the Federal Taxpayer Registration before the Service Tax Administration (Servicio de Administración Tributaria). Inscription will take place within 30 calendar days from the date the digital services are first provided to a recipient located in the national territory. The Service Tax Administration (Servicio de Administración Tributaria) will publish on its website and in the Official Journal of the Federation (Diario Oficial de la Federación) the list of residents abroad who are registered therein.

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  • Offer and collect, together with the price of its digital services, the corresponding value added tax expressly and separately.

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  • Provide the Service Tax Administration (Servicio de Administración Tributaria) with information on the number of services or operations performed in each calendar month with the recipients located in the national territory that receive their services, classified by type of services or operations and their price, as well as the number of mentioned recipients, and keep the records based on the information presented. This information must be submitted quarterly for the periods from January, February and March; April, May and June; July, August and September, and October, November and December of each year, by an electronic declaration no later than the 17th day of the month following the corresponding quarter.

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  • Calculate in each calendar month the corresponding value added tax, applying the rate of 16% to the payments actually collected in said month and make their payment by an electronic declaration that will be submitted no later than the 17th day of the month in question.

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  • Issue and send electronically to the recipients of digital services in national territory the receipts corresponding to the payment of the consideration with the tax transferred expressly and separately, when requested by the recipient of the services, which must meet the requirements that allow to identify the service providers and the recipients thereof.

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  • Appoint before the Service Tax Administration (Servicio de Administración Tributaria) when the registration referred to in section I of this article is made, a legal representative and provide an address in national territory for the purpose of notification and monitoring of compliance with tax obligations for activities to referred to in this Chapter.

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  • Process their advanced electronic signature, in accordance with the provisions of article 19-A (CFF: Art. 19A) of the Federal Fiscal Code (Código Fiscal de la Federación).

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    The obligations established in sections I, III, IV, V, VI and VII of this article must be complied with in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria).