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

On July 24, 2026, the Official Gazette of the Federation (DOF) published Official Notice 700 04 00 00 00 2026-077, issued by the SAT's Central Administration of Registry Operations. Through this notice, the tax authority releases the updated list of foreign residents without an establishment in Mexico who are registered in the Federal Taxpayer Registry (RFC) to provide digital services in the country, under Article 18-D, first paragraph, fraction I of the Value Added Tax (VAT) Law.

The core points of this official publication are:

1. Tax Framework Compliance for Digital Platforms

The publication formally validates foreign entities that have fulfilled their registration obligations before the Mexican tax administration to legally operate within the domestic market:

• VAT Collection and Pass-Through: Listed companies are authorized and mandated to charge and explicitly account for the corresponding 16% VAT on digital services delivered to users in Mexico.
• Legal Certainty for Consumers: Ensures that payments made by users in Mexico to these platforms conform to the withholding and tax payment mechanisms defined by law.

2. Operational Obligations for Registered Platforms

Entities listed in this official registry must maintain continuous compliance with Mexican VAT Law requirements:

• Issuance of Tax Invoices: Issue and send simplified electronic receipts or invoices specifying the itemized VAT upon request by service recipients.
• Informative Returns: Submit quarterly reports specifying the volume and number of transactions executed with users located within Mexican territory.

3. Impact on Tax Deductibility and Credits for Taxpayers

For Mexican taxpayers (individuals or corporations) procuring these digital services for business purposes, this roster serves as a key tax validation tool:

• VAT Crediting: Confirms that the foreign service provider holds an active RFC, a mandatory prerequisite to credit the VAT paid on such digital services.
• Regulatory Transparency: Prevents engagement with non-compliant intermediaries, safeguarding the tax deductibility of associated business expenses.

Operational Impact Summary

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

https://www.dof.gob.mx/nota_detalle.php?codigo=5794665&fecha=24/07/2026#gsc.tab=0