Mexico: Adopted Amendment to VAT Law (2019) including local operation requirements 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 amendment introduced an obligation for foreign digital service providers to appoint a legal representative before the Mexican Tax Administration Service. The amendment also requires foreign digital service providers to process their advanced digital signature. Digital services include downloading or accessing images, movies, text, information, video, audio, music, and games, including dating and distance learning services. The measure will enter into force on 1 June 2020.