Mexico: Implemented Amendment to VAT Law (2019) including registration requirement for foreign digital service providers

On 1 June 2020, the decree amending various provisions of the Value Added Tax Law is implemented. The reform introduced an obligation for foreign digital service providers to register with the Federal Registry of Taxpayers. Digital services include downloading or accessing 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.