Foreign suppliers of digital services to customers located in Mexico are required by law to register at the tax administration of Mexico (SAT), charge VAT for the services that they provide to final consumers and issue the corresponding invoice to their customers. Taxpayers that do not comply with this mandate may be subject to sanctions from the SAT and the payments made to them will be subject to withholding. In order to enforce this mandate, the SAT is required by law to publish on a bi-Monthly basis, an official list of foreign suppliers that have already complied with the registration requirement mentioned before. That list should published in the months of January, March, May, July September and November, and can be found under the Oficio 700-04-02-00-00-2020-78.