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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 18J: OBLIGATIONS OF FOREIGN RESIDENTS IN THE BENEFIT OF DIGITAL SERVICES, WHEN ACTING AS INTERMEDIARIES

    Residents abroad without an establishment in Mexico who provide the services referred to in section II of article 18-B of this Law, who operate as intermediaries in activities carried out by third parties, attached by the payment of the tax established in this Law, in addition to the obligations established in Section I of this Chapter, shall be bound to the following:

  • Publish on its website, application, platform or any other similar means, expressly and separately, the value added tax corresponding to the price at which the goods or services are offered by the person doing the alienation, service providers or grantors of use or temporary enjoyment of goods, in which they operate as intermediaries.

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  • When charged the price and value added tax corresponding to intermediation operations on behalf of the alienating of goods, service provider or grantor of the temporary use or enjoyment of goods, they must:

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  • Retain individuals who alienate goods, provide services or grant the temporary use or enjoyment of goods, 50% of the value added tax will be charged. In the case of the people referred to in this subsection, who do not provide the people mentioned in the first paragraph of this article with the code in the federal taxpayer registration, provided for in section III, subsection b) thereof, the withholding shall be made at 100%. The retainer will replace the person doing the alienation, service provider or grantor of the use or temporary enjoyment of goods in the obligation to pay the tax, in the amount corresponding to the withholding.

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  • Pay the withholding by an electronic declaration no later than the 17th day of the month following that in which it was made.

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  • Issue to each individual to whom the withholding has been issued a digital tax receipt online of the retentions and payment information, no later than five days after the month in which the withholding was made.

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  • Enroll in the Federal Taxpayer Registration before the Service Tax Administration (Servicio de Administración Tributaria) as retainers.

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    The obligations referred to in subsections b), c) and d) of this section must be complied with in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria).

     

  • Provide the Service Tax Administration (Servicio de Administración Tributaria) with the information that is listed below about its customers who sell goods, service providers or grantors of the temporary use or enjoyment of goods, in whose operations they have acted as intermediaries, even when they have not collected the consideration and the corresponding value added tax:

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  • Full name or company name.

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  • Code in the federal taxpayer registration.

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  • Unique Population Registry Code.

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  • Fiscal address.

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  • Financial institution and standardized interbank code in which payment deposits are received.

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  • Amount of the operations carried out with its intermediation during the period in question, for each alienating of goods, service provider or grantor of the temporary use or enjoyment of goods.

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  • In the case of lodging services, the address of the property.

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    Said information must be submitted monthly no later than the 10th day of the month in question, in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria).

    For the purposes of the provisions of subsections a), b), c), d), e) and g) of this section, the people transferring goods, service providers or grantors of the temporary use or enjoyment of goods, must provide residents abroad without an establishment in Mexico who provide digital intermediation services, the information referred to in the aforementioned paragraphs.