On 30 October 2019, the Mexican Parliament adopted a decree amending, among others, various provisions of the Value Added Tax Law. 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. The measure will enter into force on 1 June 2020.
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