Mexico: Announced decree introducing blocking mechanism for foreign digital service providers for not complying with VAT obligations

Description

Announced decree introducing blocking mechanism for foreign digital service providers for not complying with VAT obligations

On 8 September 2020, a decree amending part of the Mexican Tax codes was announced by the Mexican Department of Finance. The decree introduces a mechanism for tax authorities to block internet access to foreign digital service providers which do not…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2020-09-08
under deliberation

On 8 September 2020, a decree amending part of the Mexican Tax codes was announced by the Mexican D…

2020-12-08
adopted

On 20 October 2020, the decree amending part of the Mexican Tax codes was adopted by the Mexican Pa…

2021-01-01
in force

On 1 January 2021, the decree amending part of the Mexican Tax codes was implemented. The decree in…