Services through digital platforms.
The SAT will publish on its website, as well as in the Official Journal of the Federation, on a bimonthly basis, no later than the first 10 days of the month (January, March, May, July, September, November) of each year, a list of foreign residents with no establishment in the country who provide services through digital platforms to receivers located in national territory and who are registered in the RFC, the following information shall be noted in the list:
- Name or business name.
- Trade name.
- City or country of origin.
- Date of registration at the RFC.
In addition to this, such foreign residents with no establishment in the country who provide services through digital platforms, shall comply with the following in accordance with Article 18-D of the VAT Act:
- Register with the RFC.
- You must indicate separately and expressly the VAT.
- You will provide the SAT with information on the operations or services performed each month.
- Calculate in each calendar month the corresponding value added tax, by applying the 16% fee to the consideration actually collected in that month and by making payment by electronic declaration which they shall submit by the 17th of the following month at the latest.
- Issue and send electronically to recipients upon request proof of payment.
- You must provide a tax domicile in the country where you receive the notifications.
- You must process the advanced electronic signature.
As we know from 1 June of this year, a number of changes have been implemented in the way we carry out our tax obligations both for foreign companies and for the contractor or worker offering services through the digital platforms.
For Bandala | Díaz | García it is of the utmost importance to always stay updated with the most relevant issues that are occurring, we know that these issues can cause doubts, is why we invite you to come to us to provide professional and personalized attention at all times.