Regulatory Alerts2025-06-20 | DOF 5760664Added · Updated
Notice 700 04 00 00 00 2025-041: List of Digital Service Providers Registered in the Federal Taxpayer Registry under Article 18-D of the VAT Law
The Central Administration of Registry Operation publishes the updated list of 260 foreign residents without a permanent establishment in Mexico who provide digital services to recipients in Mexico and are registered in the Federal Taxpayer Registry (RFC). This publication, covering the second bimonthly period of 2025 with a data cutoff of April 30, 2025, includes 15 new registrations and one cancellation compared to the previous list. The document mandates the disclosure of specific entity details, including legal name, commercial name, country of origin, RFC registration date, and RFC key, in accordance with Article 18-D of the Value Added Tax Law.
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