Rule · SHCP · 15 Sep 2025 · DOF 5767928

Notice 700 04 00 00 00 2025-074: List of Digital Service Providers Registered in the Federal Taxpayer Registry

The Tax Administration Service publishes the updated list of foreign residents without a permanent establishment in Mexico who provide digital services to recipients in Mexico, as required by Article 18-D of the Value Added Tax Law. This fourth bimester of 2025 list, with information cutoff on August 31, 2025, includes a total of 268 registered providers, reflecting the addition of 2 new registrations and 0 cancellations compared to the previous period. The publication details the legal basis for registration obligations and specifies the data fields included in the public registry.

MexicoSecretaria de Hacienda y Credito Publico

Lineage: No known changes

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Internal Regulations of the TaxAdministration Service, published…Not in RegAlertInternal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015 — Not in RegAlertTax Administration Service Law,published in the Official Gazette…Not in RegAlertTax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995 — Not in RegAlertNotice 700 04 00 00 002025-074: List of Digital Ser…2025-09-15 · this documentNotice 700 04 00 00 00 2025-074: List of Digital Service Providers Registered in the Federal Taxpayer Registry (2025-09-15)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
The links and the sentences they come from (2)
Issued under
  • Internal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015Not in RegAlert

    “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, publ…”

  • Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995Not in RegAlert

    “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”

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