The Value Added Tax Law regulates the provision of digital services by residents abroad without an establishment in Mexico for the purposes of said Tax.
Article 18-B of the VAT Law states that only those established in said legal precept are considered digital services, when they are provided through applications or content in digital format through the Internet or another network, fundamentally automated, and may or may not require minimal human intervention, provided that a consideration is charged for them.
Section II of this provision specifies as digital services those of intermediation between third parties that are suppliers of goods or services and the demanders of the same.
The SAT, through its Normative criterion 40/VAT/N, establishes that a harmonious and teleological interpretation of the tax provisions on digital services, digital platforms are considered to provide intermediation services when, in exchange for the payment of a price or a consideration, they offer or allow through their website, of its application or any other digital network, that its customers offer to third parties, goods or services and, that said bidders and demanders agree through the digital platform the conditions of such operations and the price or consideration of the same.
The modification of said Criterion is to add that this assumption is updated even in the event that the digital platform states that they only constitute online stores (Internet page, application or other digital network), despite the fact that, in addition to offering and selling goods of their property or providing services directly to those requesting goods and services through said stores, put other suppliers of goods or services in contact with the demanders of the same.
These Normative criterion 40/VAT/N was amended through the First Amendment to Annex 7 of the RMF 2024 published on October 11, 2024 in the Official Gazette.
https://dof.gob.mx/nota_detalle.php?codigo=5740913&fecha=11/10/2024
