Update to the Registry of Foreign Residents: Digital Services

On March 20, 2026, the updated list of foreign-resident digital service providers without a physical establishment in Mexico, registered with the Federal Taxpayer Registry (RFC), was published in the Official Gazette of the Federation (DOF).

This official publication details the compliance and registration status of digital platforms operating within Mexico, highlighting the following points:

1. Scope of RFC Registration

The list identifies foreign entities that have formalized their registration with the Tax Administration Service (SAT), complying with the provisions of the Value Added Tax Law (LIVA). The registration covers various sectors of the digital economy, including:

• Entertainment Services: Audio, video, image streaming platforms, and online games.
• Intermediation and Commerce: Marketplaces, transportation services, and lodging platforms.
• Specialized Services: Dating sites, online clubs, distance learning services, and cloud-based services.

2. Technical Data of the Publication

The document issued by the Central Administration of Registry Operations details the information necessary for the tax control of these service providers:

• Legal Identification: Name or business name of the entity and its corresponding trade name.
• Tax Origin: Country of residence of the company providing the service.
• Registration Status: Date of registration in the registry and validity of its registration at the end of the corresponding two-month period.

3. Legal Certainty and Administrative Procedures

The publication of this list establishes the regulatory guidelines that govern digital service operations during the current fiscal year. Having this updated information in the Official Gazette of the Federation (DOF) allows taxpayers to:

• Know in advance the compliance criteria that the tax authority applies to existing foreign platforms.
• Have an updated framework for carrying out administrative procedures and verifying tax receipts issued by these entities.
• Be clear about the requirements for VAT deductibility and crediting, ensuring that procedures align with the 2026 tax regulations.

Summary of Registry Control

For more information, visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5782767&fecha=20/03/2026#gsc.tab=0