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

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