In relation to the tax reforms approved in the country, 70 digital platforms have been registered in the taxpayer registry of the Tax Administration Service (SAT), in accordance with what was published by the DOF. If you use the services or buy products from these platforms, it is very likely that they could increase the cost, due to tax withholdings for suppliers and users.
In a period of two months, 22 digital service platforms were registered in the SAT registry and as of October 30, 2020 the records were a total of 48, but by December 30 of last year, the list increased to 70.
Digital platforms registered in the SAT, do you use any? Photo: Pixabay.
The digital platforms that have registered are:
Acamica Alexa Internet Ancestry Airbnb Avenu Learning LLC Acorn Media Group, INC. Amazon Services Europe SA RL Amazon Services International, INC. Adobe Inc. Amazon.com Service LLC Apple Services LATAM, LLC Booking.Com BV Bloomberg Finance LP Caterpillar Digital Services & Solutions Sarl Cambridge Institute Group, Sl Coursera, Inc. Carrentals.com, Inc Msci Limited Coupa Software Incorporated Claro Video, LLC Dgnet LTD. DiDi Mobility Information Technology PTE. LTD. Digital River Ireland Limited Expedia, INC. Expedia Lodging Partner Services SARL Expedia LX Partner Business, INC. Ebay Marketplaces Gmbh Ea Swiss Sarl Fender Digital LLC Funimation Global Group, LLC Facebook Payments International Limited Faceboook Technologies Ireland Limited Google LLC Hotmart BV HBO Digital Latin America LLC Homeaway.com, INC. Huawei Services (Hong Kong) CO., Limited Habitissimo, SLU IMDb.com, INC. Linkedin Ireland Unlimited Company Latam Streamco INC. Microsoft Corporation Msci Esg Research (UK) Limited The Mind Hub Company, SL Moco Studios Private Limited Nintendo Of America INC. Netflix International BV NBA Properties, INC. Overtier Operations Riot Games, INC. Roku, INC. Royaltystat LLC Rebuilding Technology PTE. LTD Spotify AB Sportradar Ag Socialbakers AS Samsung Electronics Co., LTD S&P Global INC S&P Global Market Intelligence LLC Sony Interactive Entertainment LLC Streamray INC. S&P Opco, LLC Social Online Payments Limited Uber BV Uber Motorbike BV Vorwerk International & Co. Kmg Verticales Intercom, Sociedad Limitada Various, INC. Wix.Com LTD. Zoom Video Communications, INC.
The publication of said list is carried out in order to comply with the General Operating Rules issued by the SAT, for this 2021, where obligations such as: the registration of the platforms to the taxpayer register are required. In addition to having a legal representative and providing an address within Mexico, among others.
According to the Miscellaneous Fiscal Resolution for 2020, the SAT will be publishing both on its website and in the DOF, bimonthly, no later than the first 10 days of January, March, May, July, September and November of each year , the list of residents abroad without an establishment in Mexico, who provide digital services to receivers located in the national territory and who are registered in the Federal Taxpayers Registry.
With the beginning of 2021, in the case of digital platforms, they may be entitled to a blocking of Internet access to their services, if they were to incur in the omission of compliance with their tax obligations before the SAT, for example: Not giving up registration in the registry, not designating a legal representative in Mexico, not providing a tax address, not completing the e. signature process, not submitting informative returns, among others.
The implementation of these standards occurred, according to the Ministry of Finance and Public Credit, because the measures that came into force since the second half of last year were not enough to ensure that the platforms comply with their obligations. Because the tax authority established control mechanisms that would allow them to act, when the taxpayer is reluctant to comply with their tax obligations.
Although the measure generated controversy among organizations and experts on the subject, the tax authorities stated in various forums that the blockade does not affect the principle of neutrality of those contents that are transmitted over the Internet.
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