2023-07-14 | DOF 5695651

Added · Updated

Letter 700 04 00 00 00 2023-099 making known the list of Digital Service Providers registered in the Federal Taxpayer Registry, under Article 18-D, first paragraph, section I of the current Value Added Tax Law

This document publishes the list of foreign residents without a permanent establishment in Mexico providing digital services to recipients in national territory who are registered in the Federal Taxpayer Registry (RFC), as required by Article 18-D of the Value Added Tax Law. The list, updated as of June 30, 2023, for the third bimonthly period of 2023, includes the corporate name, trade name, city and country of origin, registration date, and RFC key for each provider, and must be published bimonthly by the first 10 days of January, March, May, July, September, and November under Rule 12.1.5 of the 2023 Miscellaneous Tax Resolution. The Central Administration of Registry Operations of the Tax Administration Service (SAT) releases this information on its website and in the Official Gazette of the Federation, adhering to confidentiality principles under Article 69 of the Federal Fiscal Code.

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Official Gazette of the Federation: 14/07/2023

LETTER 700 04 00 00 00 2023-099 through which the list of Digital Service Providers registered in the Federal Taxpayer Registry is made known, in terms of Article 18-D, first paragraph, section I of the current Value Added Tax Law

In the margin a seal with the National Shield, reading: United Mexican States.- TREASURY.- Secretariat of Treasury and Public Credit.- Tax Administration Service.- General Administration of Taxpayer Services.- Central Administration of Registry Operations.

700 04 00 00 00 2023-099

Subject: The list of Digital Service Providers Registered in the Federal Taxpayer Registry is made known, in terms of Article 18-D, first paragraph, section I of the current Value Added Tax Law.

The Central Administration of Registry Operations, attached to the General Administration of Taxpayer Services of the Tax Administration Service, based on the provisions of articles 16, first paragraph of the Political Constitution of the United Mexican States; 1, 7, section XVIII and 8, section III of the Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995, effective from July 1, 1997, reformed, added and repealed by Decree published in the cited Official Gazette on June 12, 2003, May 6, 2009 and December 4, 2018, in force from the day following its publication; 1, 2, first paragraphs, section B, section VII, subsection d), and second, 5, first paragraph, 33, section D, in relation to article 32, first paragraph, section XXXIII, of the Internal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015, in force on November 22 of the same year, reformed by Decree published in the Official Gazette of the Federation on December 21, 2021, in force from January 1, 2022; as well as in article 18-D, first paragraph, section I of the current Value Added Tax Law and rule 12.1.5. of the Miscellaneous Tax Resolution for 2023, published in the Official Gazette of the Federation on December 27, 2022, communicates the following:

In terms of the provisions of article 27, section D, section VIII, of the current Federal Fiscal Code in relation to article 18-D, first paragraph, section I of the current Value Added Tax Law, it is the obligation of residents abroad without a permanent establishment in Mexico who provide digital services to recipients located in national territory, to carry out their registration in the Federal Taxpayer Registry, in accordance with the provisions of rules 12.1.1. and 12.1.3. of the Miscellaneous Tax Resolution for 2023, as well as procedure sheet 1/PLT "Request for registration in the RFC of residents abroad who provide digital services." of Annex 1-A of the cited resolution.

On the other hand, in the cited article 18-D, first paragraph, section I of the current Value Added Tax Law, it was established as an obligation for the Tax Administration Service to make known both on its Internet Portal and in the Official Gazette of the Federation the list of residents abroad who are registered in the Federal Taxpayer Registry.

Likewise, and in order to determine what data and information will be made known to taxpayers, as well as the periodicity in which the authority must publish the list of residents abroad who are registered in the Federal Taxpayer Registry, through rule 12.1.5. of the Miscellaneous Tax Resolution for 2023, it was determined, on the one hand, that said list must be published in the indicated media, bimonthly no later than the first 10 days of January, March, May, July, September and November of each year. For its part, and regarding the information that the authority must include in the aforementioned list, it must contain the corporate name or legal name, trade name, city and country of origin, the date of registration in the Federal Taxpayer Registry and the Key in the Federal Taxpayer Registry of the residents abroad without establishment in the country who provide digital services to recipients located in national territory.

Safeguarding the principle of absolute confidentiality regarding the data provided by taxpayers or by third parties related to them referred to in article 69 of the current Federal Fiscal Code.

Based on the foregoing and, in order to fully comply with the provisions of article 18-D, first paragraph, section I of the current Value Added Tax Law, this Central Administration of Registry Operations attached to the General Administration of Taxpayer Services of the Tax Administration Service, attaches to this letter as Annex 1, the list of Digital Service Providers Registered in the Federal Taxpayer Registry updated to the third bimonthly period of 2023, with information cutoff as of June 30, 2023, list that will be published on the Internet page of the Tax Administration Service (www.sat.gob.mx) as well as in the Official Gazette of the Federation.

Sincerely

Mexico City, June 30, 2023 .- Central Administrator of Registry Operations, Lic. Abraham Gilberto Velázquez Cobos .- Signature.- Normative Review: Administrator of Registry Operations " 1 " , Alejandra González Alvarado .- Signature.- Reviewed and prepared by: Subadministrator of Registry Operations , Sandra María Hernández López .- Signature.

Annex 1 of Letter 700 04 00 00 00 2023-099 dated June 30, 2023.

LIST OF DIGITAL SERVICE PROVIDERS REGISTERED IN THE RFC.

In accordance with the provisions of Rule 12.1.5. of the Miscellaneous Tax Resolution for 2023, the SAT makes available to you the list of residents abroad without establishment in the country who provide digital services to recipients located in national territory and who are registered in the RFC, corresponding to the third bimonthly period of 2023.

No.Corporate Name or Legal NameTrade NameCity and Country of OriginDate of Registration in the RFCRFC Key
1Acamica, Inc.AcamicaUnited States of America09/11/2020AIN1401026A0
2Accuity Inc.Accuity Inc.United States of America29/03/2022AIN051201TE0
3Acorn Media Group, Inc.Acorn Media Group, Inc.United States of America19/10/2020AMG840410K2A
4Adobe Inc.United States of America23/10/2006ASI980914J25
5Agoda Company Pte. Ltd.AgodaRepublic of Singapore22/11/2021APL0505191Z4
6Airbnb Ireland Unlimited Company.Airbnb Ireland Unlimited CompanyIreland21/07/2020AIU120412G29
7Alexa Internet.Alexa InternetUnited States of America09/06/2020AIN970501J32
8Amadeus It Group SA.Amadeus It Group SA.Kingdom of Spain02/01/2023AIG050204UM2
9Amazon Mexico Services, Inc.Amazon Mexico Services, Inc.United States of America14/06/2021AMS130507JI3
10Amazon Services Europe S.A R.L.Amazon Services Europe S.A R.L.Grand Duchy of Luxembourg24/06/2020ASE030509UJ6
11Amazon Services International, Inc.Amazon Services International, Inc.United States of America09/06/2020ASI030624312
12Amazon.Com Services LLC.Amazon.Com Services LLC.United States of America09/06/2020ASL020118JS5
13Amazon.Com.Ca, Inc.United States of America10/06/2021AIN001129CD5
14Ancestry Ireland Unlimited Company.Ancestry Ireland Unlimited CompanyIreland11/11/2020AIU1109065Z7
15Apin Forte Ltd.Apin Forte LtdRepublic of Cyprus17/12/2021AFL180417C7A
16Apple Services Latam LLC.AppleUnited States of America30/07/2020ASL1908207Z2
17Arvato Digital Services LLC.Arvato Digital Services LLC.United States of America03/03/2021ADS071005BB5
18Association Of Certified Anti-Money Laundering Specialists, LLC.AdtalemUnited States of America10/01/2022ACA011107NX4
19Aut O'Mattic A8C Ireland Limited.Aut O'Mattic A8C Ireland LimitedIreland14/12/2022AOA140204AI0
20Avenu Learning LLC.Avenu Learning LLC.United States of America27/11/2020ALL190503L98
21Be2 S.A.R.L.Be2 S.A.R.L.Grand Duchy of Luxembourg17/11/2022BSA061221NL8
22Blizzard Entertainment, Inc.Blizzard Entertainment, Inc.United States of America17/02/2021BEI041203EC2
23Bloomberg Finance L.P.Bloomberg Finance L.P.United States of America25/06/2020BFL070605UE0
24Bloomberg L.P.Bloomberg L.P.United States of America22/02/2021BLP861208T34
25Bloomberg Tradebook Singapore Pte Ltd.Bloomberg Tradebook Singapore Pte LtdRepublic of Singapore15/11/2022BTS010630SH6
26Bolt Operations Oü.Bolt Operations OüRepublic of Estonia18/01/2021BOO180725AZ1
27Booking.Com B.V.Booking.Com B.V.Kingdom of the Netherlands06/11/2020BBV9706235T7
28Booking.Com Transport Limited.BtlUnited Kingdom14/01/2022BTL040714EE2
29Bright Market, LLC.FastspringUnited States of America10/12/2021BML050628KF3
30Canva PTY LTDCanva PTY LTDCommonwealth of Australia01/03/2023CPL120612SG6
31Caterpillar Digital Services & Solutions Sarl.CdssSwiss Confederation29/10/2020CDS971223NU8
32Claro Video, LLC.Claro VideoUnited States of America22/07/2020CVL0609272C7
33Clear Link Technologies, LLC.Clear Link Technologies, LLC.United States of America12/11/2021CLT040415S31
34College Board.United States of America23/11/2021CBO570425MP7
35Contextlogic Inc.WishUnited States of America03/02/2021CIN1006253I4
36Copart, Inc.Copart, Inc.United States of America21/07/2022CIN120106S63
37Coupa Software Incorporated.Coupa Software IncorporatedUnited States of America18/11/2020CSI0602176E2
38Coursera, Inc.Coursera, Inc.United States of America13/07/2020CIN111007CZ8
39Data.AI Inc.Data.AI Inc.United States of America17/05/2022AAI120801SP4
40Dazn Limited.Dazn LimitedUnited Kingdom07/04/2021DLI1507065WA
41Dgnet Ltd.Dgnet Ltd.United Kingdom04/12/2020DLT9810057Q4
42Didi Mobility Information Technology Pte. Ltd.Didi Mobility Information Technology Pte. LtdRepublic of Singapore04/09/2019DMI1712045J9
43Digital River Ireland Limited.Digital River Ireland LimitedIreland27/11/2020DRI050802ADA
44Discord Inc.DiscordUnited States of America01/11/2021DIN120322VA1
45Domestika, Inc.United States of America19/02/2021DIN1712202P4
46Doubleverify Inc.Doubleverify Inc.United States of America10/02/2021DIN080527878
47Ea Swiss Sarl.Ea Swiss SarlSwiss Confederation29/09/2020ESS191121QX3
48Ebay Marketplaces Gmbh.Ebay Marketplaces GmbhSwiss Confederation12/11/2020EMG1611031N6
49Educational Testing Service.Educational Testing ServiceUnited States of America23/02/2022ETS471219CD2
50ELLATION, LLCELLATION, LLCUnited States of America13/10/2022ELC151209JI2
51Elsevier B. V.Kingdom of the Netherlands14/02/2023EBV791217PN7
52Emplifi Czech Republic A.S.Socialbakers A.S.Czech Republic01/09/2020SAS100414QU4
53Escuela de Cocina Oü.Escuela de Cocina OüRepublic of Estonia05/07/2021ECO200605G7A
54Espasa Calpe, S.A.Espasa Calpe, S.A.Kingdom of Spain13/12/2021ECS911029DL4
55Etsy, Inc.United States of America24/03/2021EIN060214DZ7
56Expedia Lodging Partner Services Sarl.Expedia Lodging Partner Services SarlSwiss Confederation25/08/2020ELP091201J49
57Expedia, Inc.ExpediaUnited States of America22/06/2020EIN131115UE7
58Facebook Payments International Limited.Facebook Payments International LimitedIreland17/08/2020FPI110310M26
59Fender Digital LLC.Fender Digital LLC.United States of America06/08/2020FDL151231HH2
60Fenix International Limited.Fenix International LimitedUnited Kingdom10/03/2022FIL160901888
61Financial & Risk Transaction Services Ireland Limited.Financial & Risk Transaction Services Ireland LimitedIreland03/12/2021FAR180326Q67
62Fitch Solutions, Inc.Fitch Solutions, Inc.United States of America24/02/2021FSI970930EQ1
63Fiverr Inernational Ltd.State of Israel28/07/2021FIL100429FUA
64Formula One Digital Media Limited.Formula One Digital Media Limited.United Kingdom13/01/2023FOD1402278U0
65Frank Russell CompanyFrank Russell CompanyUnited States of America28/04/2023FRU820317MNA
66Freelancer International Pty Ltd.Freelancer International Pty LtdCommonwealth of Australia21/01/2021FIP090108JQ2
67Freeletics GMBHFreeletics GMBHFederal Republic of Germany06/03/2023FGM130325CN1
68FTSE International LimitedFTSE International LimitedUnited Kingdom10/04/2023FIL950925KM8
69Funimation Global Group, LLC.Funimation Global Group, LLC.United States of America14/10/2020FGG000901J50
70Gameforge 4D Gmbh.GameforgeFederal Republic of Germany16/04/2021GDG041109A45
71Getabstract Ag.Getabstract AgSwiss Confederation01/06/2021GAG991018M63
72Google LLC.Google LLC.United States of America14/12/2020GLC021022EZ9
73Goto Technologies Ireland Unlimited Company.Goto Technologies Ireland Unlimited CompanyIreland12/11/2021LIU210602RP5
74Gympass Us LLC.GympassUnited States of America20/10/2022GUL17082947A
75Habitissimo, S.L.U.Habitissimo, S.L.U.Kingdom of Spain10/11/2020HSL090504K80
76Harvard Business School Publishing Corporation.Harvard Business School Publishing CorporationUnited States of America04/05/2021HBS930104RU6
77Hbo Digital Latin America LLC.HBO Digital Latin America LLC.United States of America16/07/2020HDL170310NP7
78High Morale Developments Limited.High Morale Developments LimitedHong Kong09/11/2021HMD051013H80
79Homeaway.Com, Inc.Homeaway.Com, Inc.United States of America23/06/2020HIN050121KJ5
80Honor Information Technology Co., Limited.Honor Information Technology Co., LimitedHong Kong24/11/2022HIT201130KV0
81Hotel Tonight, LLC.Hotel Tonight, LLC.United States of America14/01/2022HTL190306RW9
82Hotmart B.V.Hotmart B.V.Kingdom of the Netherlands16/10/2020HBV140327SE4
83Huawei Services (Hong Kong) Co., Limited.Huawei Services (Hong Kong) Co., LimitedHong Kong15/07/2020HSH1004271Z0
84Humble Bundle, Inc.Humble Bundle, Inc.United States of America29/01/2021HBI101124BW0
85Humor Rainbow, Inc.Humor Rainbow, Inc.United States of America26/02/2021HRI030530E38
86I.N.D Mobile Technologies Limited.I.N.D Mobile Technologies LtdRepublic of Cyprus18/05/2022IMT201117650
87IELTS Australia Pty. Limited.IELTSCommonwealth of Australia06/10/2022IAP900717G72
88Img Media Limited.United Kingdom30/12/2021IML020612IVA
89Interdate, S.A.Interdate, S.A.Grand Duchy of Luxembourg06/12/2022ISA101228NBA
90Internationaal Belasting Documentatie Bureau.IbfdKingdom of the Netherlands27/08/2021IBD400319SYA
91Iwsr Drinks Market Analysis Limited.Iwsr Drinks Market Analysis LimitedUnited Kingdom21/06/2022IDM220404DG5
92Kajabi, LLC.Kajabi, LLC.United States of America01/12/2022KLC100706K54
93Kayak Software CorporationKAYAKUnited States of America29/03/2023KSC040106RP6
94Kelley Blue Book Co., Inc.Kelley Blue Book Co., Inc.United States of America23/11/2021KBB9909031DA
95Latam Streamco Inc.Latam Streamco Inc.United States of America05/11/2020LSI1803076W6
96Lexisnexis Risk Solutions Fl Inc.Lexisnexis Risk Solutions Fl Inc.United States of America29/03/2022LRS941221857
97Linkedin Ireland Unlimited Company.LinkedinIreland29/07/2020LIU091111UIA
98LNRS Data Services Inc.LNRS Data Services IncUnited States of America14/02/2022LDS860811FP1
99Logitech Services SA.Logitech Services SaSwiss Confederation17/06/2021LSE210607811
100MAERSK A/SMAERSKKingdom of Denmark27/04/2023MAS1911145E6
101Majestic Solutions, S.L.Majestic Solutions, S.L.Kingdom of Spain27/01/2021MSS1504274Z2
102Manheim Remarketing, Inc.Manheim Remarketing, IncUnited States of America10/12/2021MRI850424U59
103Massive Media Match.Massive Media Match NvKingdom of Belgium30/03/2021MMM130731AS8
104Match Group, LLC.Match Group, LLC.United States of America20/04/2021MGL070625931
105Match.Com Global Services Limited.Match.Com Global Services LimitedUnited States of America18/05/2021MGS090130S22
106Match.Com Latam Limited.United Kingdom27/04/2021MLL201221RJ5
107Meisterlabs GMBH.Meisterlabs GMBH.Federal Republic of Germany01/12/2022MGM210901EX7
108Meta Platforms Technologies Ireland Limited.Facebook Technologies Ireland LimitedIreland18/08/2020FTI141010SU2
109Microsoft Corporation.Microsoft CorporationUnited States of America02/06/2020MCO091123MR8
110Moco Studios Private Limited.Moco Studios Private LimitedRepublic of Singapore16/07/2020MSP1712191HA
111Msci Esg Research (Uk) Limited.Msci Esg Research (Uk) LimitedUnited Kingdom06/08/2020MER1312111T6
112Msci Limited.Msci LimitedUnited Kingdom20/08/2020COL0008171T0
113Mtv Networks Latin America Inc.Mtv Networks Latin America Inc.United States of America03/06/2021MNL930329QN3
114Myheritage Ltd.Myheritage LtdState of Israel15/04/2021MLT030519II2
115Mypengo Mobile Usa Inc.Mypengo Mobile Usa IncUnited States of America22/01/2021MMU050303K38
116NBA Digital Services International, Inc.NBA Digital Services International, Inc.United States of America29/05/2023NDS220418C26
117NBA Properties, Inc.NBA Properties, Inc.United States of America26/08/2020NPI670830GU1
118NCS Pearson, Inc.NCS Pearson, Inc.United States of America23/03/2021NPI620328DP8
119Nintendo Of America Inc.Nintendo Of America Inc.United States of America05/10/2020NAI820223GR3
120Noom, Inc.Noom, Inc.United States of America14/01/2022NIN080725EJ7
121Nutanix, Inc.Nutanix, Inc.United States of America26/03/2021NIN090922657
122Ookla, LLC.Ookla, LLC.United States of America15/02/2021OLC040818269
123Open Education LLC.United States of America19/07/2021OEL101230JC7
124Opentable, Inc.Opentable.United States of America02/06/2020OIN000817UM3
125Overtier Operations.OvertierCayman Islands11/09/2020OOP170215BQ2
126Paddle.Com Market Limited.Paddle.ComUnited Kingdom10/11/2021PML120808ITA
127Paypro Global, Inc.Paypro Global, IncCanada10/10/2022PGI0706042H1
128Plentyoffish Media Ulc.Canada31/03/2021PMU160101NZ9
129Prodigios Interactivos, S.A.Kingdom of Spain14/05/2021PIS0002035B0
130Project Management Institute, Inc.Project Management Institute, Inc.United States of America04/02/2021PMI690916FG6
131Proxima Beta Pte. Limited.Proxima Beta Pte. LimitedRepublic of Singapore17/11/2022PBP161202BH6
132Quinco & Cie Inc.Canada23/07/2021QAC990916LC6
133Qwst Tecnologia E Pesquisa S.A.Qwst Tecnologia E Pesquisa S.A.Federative Republic of Brazil21/05/2021QTP010305P69
134Rebuilding Technology Pte. Ltd.Rebuilding Technology Pte. LtdRepublic of Singapore04/09/2019RTP181221NE7
135Refinitiv Limited.Refinitiv LimitedUnited Kingdom18/10/2022RLI161213MK3
136Refinitiv Transaction Services Limited.United Kingdom30/07/2021RTS870113C71
137Refinitiv Transaction Services Pte. Ltd.
RFCNo.Legal NameCommercial NameCountryDate
UMB160114PN6170Udemy, Inc.Udemy, Inc.United States of America05/01/2022
UIN100120HJ2171Unity Technologies Aps.Unity Technologies ApsKingdom of Denmark09/02/2021
UTA0706304G7172Unity Technologies SF.Unity Technologies SF.United States of America14/02/2023
UTS090101PI3173Upflex, Inc.Upflex, Inc.United States of America17/01/2022
UIN171117RP1174Upwork Global Inc.United States of America14/10/2021
UGI0301223D6175Valve Corporation.Valve CorporationUnited States of America15/12/2021
VCO030424EXA176Various, Inc.Various, Inc.United States of America05/11/2020
VIN9802107J4177Verticales Intercom, Sociedad Limitada.Verticales Intercom, Sociedad LimitadaKingdom of Spain09/07/2020
VIL071126SJ6178Vorwerk International & Co. Kmg.VorwerkSwiss Confederation04/09/2020
VIA950721IH2179Warnermedia Direct Latin America, LLC.Warnermedia Direct Latin America, LLC.United States of America10/01/2022
WDL201006ED6180Wiser Educacao S.A.Wiser Educacao S.A.Federative Republic of Brazil08/07/2021
WES970620755181Wix.Com Ltd.WixState of Israel30/11/2020
WLT061005SK7182Wolfram Alpha LLC.Wolfram AlphaUnited States of America10/08/2022
WAL990627BZ0183World Compliance, Inc.World Compliance, IncUnited States of America16/02/2022
WCI070529D98184Zeptolab Uk Limited.Zeptolab Uk LimitedUnited Kingdom13/05/2021
ZUL1101148LA185Zoom Video Communications, Inc.Zoom Video Communications, IncUnited States of America17/06/2020
ZVC110421C76186Zwift, Inc.Zwift, Inc.United States of America25/03/2021
ZIN1607014X5

Note: Information cut-off date June 30, 2023.


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