The Mexican Tax Administration (SAT) has issued Official Letter No. 700-04-00-00-00-2022-028, which was published in the Official Gazette on 13 July 2022. 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 contains 155 companies as on 30 June 2022, including the addition of I.N.D Mobile Technologies Limited.
Under the requirements, non-resident service 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.