Mexico: Implemented VAT on digital services

On 1 June 2020, the decree amending various provisions of the Value Added Tax Law is implemented. The reform introduced a 16 per cent VAT on the digital services used to download or access images, movies, text, information, video, audio, music, and games, including dating and distance learning services. Services used to download electronic books, newspapers and magazines are excluded. The VAT is applied to services operating or acting as intermediaries for users residing in Mexican territory.