The Mexican Tax Administration (SAT) has issued Official Letter No. 700-04-00-00-00-2020-108, which was published in the Official Gazette on 9 September 2020. The letter contains an updated list of non-resident digital service providers that have registered under Mexico's new requirements, which generally apply from 1 June 2020. The list, which contained 13 companies in July, now contains 35 companies including Airbnb, Amazon, Facebook, Microsoft, Netflix, and Uber, among others
Under the new requirements, non-resident services providers are required to register with the Federal Registry of Taxpayers when providing services to recipients in Mexico and must account for and collect VAT on their services. Further, individual users that provide goods, services, or accommodation in Mexico through the use of digital intermediation services are subject to income tax and VAT, which is to be generally withheld and remitted by the intermediation service provider.