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

Description

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

On 1 January 2021, the decree amending part of the Mexican Tax codes was implemented. The decree introduces a mechanism for tax authorities to block internet access to foreign digital service providers which do not comply with the application of the…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament

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…