Official Registry of Foreign Digital Service Providers Registered with the RFC (VAT Law)

Dated September 18, 2026, the Central Administration of Registry Operations of the SAT issued Official Notice 700 04 00 00 00 2026-088 through the Official Gazette of the Federation (DOF). Through this publication, the tax authority released the updated roster of non-resident foreign providers without a permanent establishment in Mexico that are registered with the Federal Taxpayer Registry (RFC) to render digital services in the country, in accordance with Article 18-D, first paragraph, fraction I of the Value Added Tax (VAT) Law.

The main highlights of this official publication are:

1. Tax Compliance Framework for Digital Platforms

The publication of this registry formally validates those international corporations that have completed their tax registration in Mexico to operate within the current legal framework:

• Explicit VAT Collection: Registered entities are authorized and required to explicitly charge and break down the 16% VAT rate on digital transactions provided to users in Mexico.
• Legal Certainty for Consumers: Ensures that transactions conducted by local consumers with these platforms fully comply with tax withholding and remittance requirements.

2. Operational Obligations for Registered Providers

The platforms included in this official roster must adhere to the operational guidelines set forth by Mexican tax legislation:

• Issuance of Invoices: Issue simplified receipts or transaction statements detailing the VAT amount upon request by the service recipient.
• Bimonthly Reporting and Payment: File periodic reports detailing transactions performed in Mexican territory and remit the corresponding tax payments on a bimonthly basis.

3. Implications for Tax Deductibility and Tax Credit

For individuals and corporate taxpayers utilizing these digital services for business operations, the official list serves as an essential compliance verification tool:

• VAT Tax Credit Verification: Provides the legal basis to substantiate the creditability of VAT paid for foreign digital services.
• Regulatory Transparency: Mitigates tax compliance risks by verifying that providers comply with national tax obligations, thereby safeguarding the deductibility of operational expenses.

Operational Impact Summary

Visit the following link to review the official publication and view the complete roster:

https://dof.gob.mx/nota_detalle.php?codigo=5799037&fecha=18/09/2026#gsc.tab=0