Notice 700 04 00 00 00 2023-043: Publication of the List of Digital Service Providers Registered in the Federal Taxpayer Registry — SHCP — MX

DOF: 13/03/2023

OFFICE 700 04 00 00 00 2023-043 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, fraction I of the current Value Added Tax Law.

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- TREASURY.- Ministry of

Finance and Public Credit.- Tax Administration Service.- General Administration of Taxpayer Services.- Central Administration of Registry Operation.

700 04 00 00 00 2023-043

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

The Central Administration of Registry Operation, attached to the General Administration of Taxpayer Services of the Tax Administration Service, based on what is established in articles 16, first paragraph of the Political Constitution of the United Mexican States; 1, 7, fraction XVIII and 8, fraction III of the Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995, in force from July 1, 1997, reformed, added and repealed by Decree published in the aforementioned Official Gazette on June 12, 2003, May 6, 2009 and December 4, 2018, in force from the day following its publication;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, fraction VII, subsection d), and second, 5, first paragraph, 33, section D, in relation to article 32, first paragraph, fraction 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, fraction I of the current Value Added Tax Law and rule 12.1.5. of the Fiscal Miscellaneous Resolution for 2023, published in the Official Gazette of the Federation on December 27, 2022, communicates the following:

In terms of what is provided for in article 27, section D, fraction VIII, of the current Federal Tax Code in relation to article 18-D, first paragraph, fraction 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 register in the Federal Taxpayer Registry, in accordance with what is established in rules 12.1.1. and 12.1.3. of the Fiscal Miscellaneous Resolution for 2023, as well as the procedure form 1/PLT "Request for registration in the RFC of residents abroad who provide digital services." of Annex 1-A of the aforementioned resolution.

On the other hand, in the aforementioned article 18-D, first paragraph, fraction 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 with 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 Fiscal Miscellaneous Resolution for 2023, it was determined, on the one hand, that said list must be published in the indicated media, bimonthly at the latest on the first 10 days of January, March, May, July, September and November of each year. On the other hand, and with regard to the information that the authority must include in the aforementioned list, it must contain the legal name or trade name, commercial name, city and country of origin and the date of registration in the Federal Taxpayer Registry of 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 supplied by taxpayers or by third parties related to them referred to in article 69 of the current Federal Tax Code.

For the above stated and, in order to fully comply with what is provided for in article 18-D, first paragraph, fraction I of the current Value Added Tax Law, this Central Administration of Registry Operation attached to the General Administration of Taxpayer Services of the Tax Administration Service, attaches to this office as Annex 1, the list of Digital Service Providers Registered in the Federal Taxpayer Registry updated for the first bimonthly period of 2023, with information cut off on February 28, 2023, a 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, March 2, 2023.- Central Administrator of Registry Operation, Lic. Abraham Gilberto Velázquez Cobos.- Signature.- Approved: Administrator of Registry Operation "2", Araceli Guzmán Catarino.- Signature.- Reviewed and prepared by: Subadministrator of Registry Operation, Sandra María Hernández López.- Signature.

Annex 1 of Office 700 04 00 00 00 2023-043 dated March 2, 2023.

LIST OF DIGITAL SERVICE PROVIDERS REGISTERED IN THE RFC.

In accordance with what is established in Rule 12.1.5. of the Fiscal Miscellaneous 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 first bimonthly period of 2023.

No.

Legal name or trade name

Trade name

City and country of origin

Date of registration in the RFC

Acamica, Inc.

Acamica

United States of America

09/11/2020

Accuity Inc.

United States of America

29/03/2022

Acorn Media Group, Inc.

United States of America

19/10/2020

Adobe Inc.

United States of America

23/10/2006

Agoda Company Pte. Ltd.

Agoda

Republic of Singapore

22/11/2021

Airbnb Ireland Unlimited Company.

Airbnb Ireland Unlimited Company

Ireland

21/07/2020

Alexa Internet.

Alexa Internet

United States of America

09/06/2020

Amadeus It Group SA.

02/01/2023

Amazon Mexico Services, Inc.

United States of America

14/06/2021

Amazon Services Europe S.A R.L.

LUX

24/06/2020

Amazon Services International, Inc.

United States of America

09/06/2020

Amazon.Com Services LLC.

United States of America

09/06/2020

Amazon.Com.Ca, Inc.

United States of America

10/06/2021

Ancestry Ireland Unlimited Company.

Ancestry Ireland Unlimited Company

Ireland

11/11/2020

Apin Forte Ltd.

Apin Forte Ltd

Republic of Cyprus

17/12/2021

App Annie Inc.

App Annie Inc

United States of America

17/05/2022

Apple Services Latam LLC.

Apple

United States of America

30/07/2020

Arvato Digital Services LLC.

United States of America

03/03/2021

Association Of Certified Anti-Money Laundering Specialists, LLC.

Adtalem

United States of America

10/01/2022

Aut O'Mattic A8C Ireland Limited.

Aut O'Mattic A8C Ireland Limited

Ireland

14/12/2022

Avenu Learning LLC.

United States of America

27/11/2020

Be2 S.A.R.L.

Grand Duchy of Luxembourg

17/11/2022

Blizzard Entertainment, Inc.

United States of America

17/02/2021

Bloomberg Finance L.P.

United States of America

25/06/2020

Bloomberg Index Services Limited.

Bloomberg Index Services Limited

United Kingdom

02/12/2022

Bloomberg L.P.

United States of America

22/02/2021

Bloomberg Tradebook Singapore Pte Ltd.

Bloomberg Tradebook Singapore Pte Ltd

Republic of Singapore

15/11/2022

Bolt Operations Oü.

Bolt Operations Oü

Republic of Estonia

18/01/2021

Booking.Com B.V.

Kingdom of the Netherlands

06/11/2020

Booking.Com Transport Limited.

Btl

United Kingdom

14/01/2022

Bright Market, LLC.

Fastspring

United States of America

10/12/2021

Caterpillar Digital Services & Solutions Sarl.

Cdss

Swiss Confederation

29/10/2020

Claro Video, LLC.

Claro Video

United States of America

22/07/2020

Clear Link Technologies, LLC.

United States of America

12/11/2021

College Board.

United States of America

23/11/2021

Contextlogic Inc.

Wish

United States of America

03/02/2021

Copart, Inc.

United States of America

21/07/2022

Coupa Software Incorporated.

Coupa Software Incorporated

United States of America

18/11/2020

Coursera, Inc.

United States of America

13/07/2020

Dazn Limited.

Dazn Limited

United Kingdom

07/04/2021

Dgnet Ltd.

United Kingdom

04/12/2020

Dice Technology Ltd.

Endeavor

United Kingdom

17/01/2022

Didi Mobility Information Technology Pte. Ltd.

Didi Mobility Information Technology Pte. Ltd

Republic of Singapore

04/09/2019

Digital River Ireland Limited.

Digital River Ireland Limited

Ireland

27/11/2020

Discord Inc.

Discord

United States of America

01/11/2021

Domestika, Inc.

United States of America

19/02/2021

Doubleverify Inc.

United States of America

10/02/2021

Ea Swiss Sarl.

Ea Swiss Sarl

Swiss Confederation

29/09/2020

Ebay Marketplaces Gmbh.

Ebay Marketplaces Gmbh

Swiss Confederation

12/11/2020

Educational Testing Service.

Educational Testing Service

United States of America

23/02/2022

Emplifi Czech Republic A.S.

Socialbakers A.S.

Czech Republic

01/09/2020

Escuela De Cocina Oü.

Escuela De Cocina Oü

Republic of Estonia

05/07/2021

Espasa Calpe, S.A.

13/12/2021

Etsy, Inc.

United States of America

24/03/2021

Expedia Lodging Partner Services Sarl.

Expedia Lodging Partner Services Sarl

Swiss Confederation

25/08/2020

Expedia, Inc.

Expedia

United States of America

22/06/2020

Facebook Payments International Limited.

Facebook Payments International Limited

Ireland

17/08/2020

Fender Digital LLC.

United States of America

06/08/2020

Fenix International Limited.

Fenix International Limited

United Kingdom

10/03/2022

Financial & Risk Transaction Services Ireland Limited.

Financial & Risk Transaction Services Ireland Limited

Ireland

03/12/2021

Fitch Solutions, Inc.

United States of America

24/02/2021

Fiverr Inernational Ltd.

State of Israel

28/07/2021

Formula One Digital Media Limited.

United Kingdom

13/01/2023

Freelancer International Pty Ltd.

Freelancer International Pty Ltd

Commonwealth of Australia

21/01/2021

Funimation Global Group, LLC.

United States of America

14/10/2020

Gameforge 4D Gmbh.

Gameforge

Federal Republic of Germany

16/04/2021

Getabstract Ag.

Getabstract Ag

Swiss Confederation

01/06/2021

Google LLC.

United States of America

14/12/2020

Goto Technologies Ireland Unlimited Company.

Goto Technologies Ireland Unlimited Company

Ireland

12/11/2021

Gympass Us LLC.

Gympass

United States of America

20/10/2022

Habitissimo, S.L.U.

10/11/2020

Harvard Business School Publishing Corporation.

Harvard Business School Publishing Corporation

United States of America

04/05/2021

Hbo Digital Latin America LLC.

United States of America

16/07/2020

High Morale Developments Limited.

High Morale Developments Limited

Hong Kong

09/11/2021

Homeaway.Com, Inc.

United States of America

23/06/2020

Honor Information Technology Co., Limited.

Honor Information Technology Co., Limited

Hong Kong

24/11/2022

Hotel Tonight, LLC.

United States of America

14/01/2022

Hotmart B.V.

Kingdom of the Netherlands

16/10/2020

Huawei Services (Hong Kong) Co., Limited.

Huawei Services (Hong Kong) Co., Limited

Hong Kong

15/07/2020

Humble Bundle, Inc.

United States of America

29/01/2021

Humor Rainbow, Inc.

United States of America

26/02/2021

I.N.D Mobile Technologies Limited.

I.N.D Mobile Technologies Ltd

Republic of Cyprus

18/05/2022

Ielts Australia Pty. Limited.

Ielts

Commonwealth of Australia

06/10/2022

Imdb.Com, Inc.

United States of America

29/06/2020

Img Arena Uk Ltd.

Img Arena Uk Ltd

United Kingdom

27/01/2022

Img Media Limited.

United Kingdom

30/12/2021

Interdate, S.A.

Grand Duchy of Luxembourg

06/12/2022

Internationaal Belasting Documentatie Bureau.

Ibfd

Kingdom of the Netherlands

27/08/2021

Iwsr Drinks Market Analysis Limited.

Iwsr Drinks Market Analysis Limited

United Kingdom

21/06/2022

Izder Advisors SA.

Mision Troder

URY

11/10/2021

Kajabi, LLC.

United States of America

01/12/2022

Kelley Blue Book Co., Inc.

United States of America

23/11/2021

Latam Streamco Inc.

United States of America

05/11/2020

Lexisnexis Risk Solutions Fl Inc.

United States of America

29/03/2022

Linkedin Ireland Unlimited Company.

Ireland

29/07/2020

Lnrs Data Services Inc.

Lnrs Data Services Inc

United States of America

14/02/2022

Logitech Services SA.

Logitech Services Sa

Swiss Confederation

17/06/2021

Majestic Solutions, S.L.

27/01/2021

Manheim Remarketing, Inc.

Manheim Remarketing, Inc

United States of America

10/12/2021

Massive Media Match.

Massive Media Match Nv

Kingdom of Belgium

30/03/2021

Match Group, LLC.

United States of America

20/04/2021

Match.Com Global Services Limited.

Match.Com Global Services Limited

United States of America

18/05/2021

Match.Com Latam Limited.

United Kingdom

27/04/2021

Meisterlabs GMBH.

Federal Republic of Germany

01/12/2022

Meta Platforms Technologies Ireland Limited.

Facebook Technologies Ireland Limited

Ireland

18/08/2020

Microsoft Corporation.

Microsoft Corporation

United States of America

02/06/2020

Moco Studios Private Limited.

Moco Studios Private Limited

Republic of Singapore

16/07/2020

Momentive Europe Unlimited Company.

Momentive Europe Unlimited Company

Ireland

28/10/2022

Msci Esg Research (Uk) Limited.

Msci Esg Research (Uk) Limited

United Kingdom

06/08/2020

Msci Limited.

Msci Limited

United Kingdom

20/08/2020

Mtv Networks Latin America Inc.

United States of America

03/06/2021

Myheritage Ltd.

Myheritage Ltd

State of Israel

15/04/2021

Mypengo Mobile Usa Inc.

Mypengo Mobile Usa Inc

United States of America

22/01/2021

Nba Properties, Inc.

United States of America

26/08/2020

Ncs Pearson, Inc.

United States of America

23/03/2021

Nintendo Of America Inc.

United States of America

05/10/2020

Noom, Inc.

United States of America

14/01/2022

Nutanix, Inc.

United States of America

26/03/2021

Ookla, LLC.

United States of America

15/02/2021

Open Education LLC.

United States of America

19/07/2021

Opentable, Inc.

Opentable.

United States of America

02/06/2020

Overtier Operations.

Overtier

Cayman Islands

11/09/2020

Paddle.Com Market Limited.

Paddle.Com

United Kingdom

10/11/2021

Paypro Global, Inc.

Paypro Global, Inc

Canada

10/10/2022

Plentyoffish Media Ulc.

Canada

31/03/2021

Prodigios Interactivos, S.A.

14/05/2021

Project Management Institute, Inc.

United States of America

04/02/2021

Proxima Beta Pte. Limited.

Proxima Beta Pte. Limited

Republic of Singapore

17/11/2022

Quinco & Cie Inc.

Canada

23/07/2021

Qwst Tecnologia E Pesquisa S.A.

Federative Republic of Brazil

21/05/2021

Rebuilding Technology Pte. Ltd.

Rebuilding Technology Pte. Ltd

Republic of Singapore

04/09/2019

Refinitiv Limited.

Refinitiv Limited

United Kingdom

18/10/2022

Refinitiv Transaction Services Limited.

United Kingdom

30/07/2021

Refinitiv Transaction Services Pte. Ltd.

Republic of Singapore

09/08/2021

Riot Games, Inc.

United States of America

02/09/2020

Rock Solid Uk Ltd.

Rock Solid Uk Ltd

United States of America

17/11/2022

Roku, Inc.

United States of America

10/07/2020

Royaltystat LLC.

United States of America

01/12/2020

S&P Global Inc.

S&P Global Inc

United States of America

06/11/2020

S&P Global Market Intelligence LLC.

S&P Global Market Intelligence Inc

United States of America

12/11/2020

S&P Opco, LLC.

United States of America

28/10/2020

Samsung Electronics Co., Ltd.

Samsung Electronics Co., Ltd

Republic of Korea

27/11/2020

102111714 Saskatchewan Inc.

Md Canada Wellness Solutions

Canada

16/03/2021

Slack Technologies Limited.

Slack Technologies Limited

Ireland

04/06/2021

Social Online Payments Limited.

Social Online Payments Limited

Ireland

27/08/2020

Sony Interactive Entertainment LLC.

United States of America

12/11/2020

Sony Music Solutions Inc.

Japan

13/10/2021

Sportradar Ag.

Sportradar Ag

Swiss Confederation

01/10/2020

Sports News Television Lp.

Sports News Television Lp

United Kingdom

14/03/2022

Spotify Ab.

Spotify Ab

Kingdom of Sweden

20/07/2020

Starzplay Direct Us, LLC.

United States of America

23/02/2021

Statista Inc.

Statista Inc

United States of America

12/10/2022

Stockx LLC.

United States of America

20/07/2021

Strategy Analytics Limited.

United Kingdom

22/11/2022

Streamray Inc.

United States of America

05/11/2020

Syngenta Agro Ag.

Syngenta Agro

Swiss Confederation

12/08/2021

Teachable, Inc.

United States of America

08/11/2022

Terandes S.A.

Bpool

Oriental Republic of Uruguay

18/03/2021

The Mind Hub Company, S.L.

09/07/2020

Trans World International, LLC.

Trans World International, Lcc

United States of America

30/11/2021

"Truvalia Global Classifieds" Ood.

"Truvalia Global Classifieds" Ood

Republic of Bulgaria

25/01/2021

Twitch Interactive, Inc.

United States of America

24/05/2021

Twitter, Inc.

United States of America

13/04/2021

Uber B.V.

Kingdom of the Netherlands

10/07/2019

Uber Motorbike B.V.

Kingdom of the Netherlands

14/12/2020

Udemy, Inc.

United States of America

05/01/2022

Unity Technologies Aps.

Unity Technologies Aps

Kingdom of Denmark

09/02/2021

Unity Technologies SF.

United States of America

14/02/2023

Upflex, Inc.

United States of America

17/01/2022

Upwork Global Inc.

United States of America

14/10/2021

Valve Corporation.

Valve Corporation

United States of America

15/12/2021

Various, Inc.

United States of America

05/11/2020

Verticales Intercom, Sociedad Limitada.

Verticales Intercom, Sociedad Limitada

09/07/2020

Vorwerk International & Co. Kmg.

Vorwerk

Swiss Confederation

04/09/2020

Warnermedia Direct Latin America, LLC.

United States of America

10/01/2022

Wiser Educacao S.A.

Federative Republic of Brazil

08/07/2021

Wix.Com Ltd.

Wix

State of Israel

30/11/2020

Wolfram Alpha LLC.

Wolfram Alpha

United States of America

10/08/2022

World Compliance, Inc.

World Compliance, Inc

United States of America

16/02/2022

Zeptolab Uk Limited.

Zeptolab Uk Limited

United Kingdom

13/05/2021

Zoom Video Communications, Inc.

Zoom Video Communications, Inc

United States of America

17/06/2020

Zwift, Inc.

United States of America

25/03/2021

Note: Information cut-off date February 28, 2023.

In the document you are viewing, there may be text, characters or objects that are not displayed correctly due to the conversion to HTML format, so we recommend always taking the digitized image of the DOF or the PDF file of the edition as a reference. The content, form and scope of the published documents are the strict responsibility of their issuer.

CONSULT

BY DATE

Sá

INDICATORS

Exchange Rate and Rates as of 27/08/2026

DOLLAR

16.9660 UDIS

8.808255 TIIE 28 DAYS

6.7559% TIIE 91 DAYS

6.7931% TIIE 182 DAYS

6.8474% TIIE DE FONDEO

6.50%

SURVEYS

Did you like the new look of the Official Gazette of the Federation website?

Yes

Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our menu of services

Electronic address: dof.gob.mx

Lineage: No known changes