2023-01-12 | DOF 5676810

Added

Office Letter 700 04 00 00 00 2023-012 Publishing the List of Digital Service Providers Registered in the Federal Taxpayer Registry Pursuant to Article 18-D of the Value Added Tax Law

The Central Administration of Registry Operation publishes the list of foreign residents without a permanent establishment in Mexico who provide digital services and are registered in the Federal Taxpayer Registry. This action fulfills the obligation under Article 18-D of the Value Added Tax Law and Rule 12.1.5 of the Current Fiscal Miscellaneous Resolution to disclose the list bimonthly by the first 10 days of January, March, May, July, September, and November. The attached Annex 1 contains 177 entities updated to the sixth bimonthly period of 2022 with a cut-off date of December 31, 2022, including their legal name, trade name, city and country of origin, and RFC registration date.

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DOF: 12/01/2023

OFFICE LETTER 700 04 00 00 00 2023-012 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

On the margin a seal with the National Shield, stating: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- Tax Administration Service.- General Administration of Taxpayer Services.- Central Administration of Registry Operation.

700 04 00 00 00 2023-012

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 Operation, 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in the Official Gazette of the Federation on December 15, 1995, in force from July 1, 1997, reformed, added and repealed by Decree published in the aforementioned Official Gazette on June 12, 2003, May 6, 2009 and December 4, 2018, in force from the day after its publication; 1,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 Current Fiscal Miscellaneous Resolution, 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 Fiscal Code of the Federation 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 Current Fiscal Miscellaneous Resolution, as well as procedure sheet 1/PLT " Application for registration in the RFC of residents abroad who provide digital services " of Annex 1-A of the Current Fiscal Miscellaneous Resolution.

On the other hand, in the aforementioned 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 Current Fiscal Miscellaneous Resolution, it was determined, on the one hand, that said list must be published in the indicated means, 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 said list, the aforementioned provision indicates that the aforementioned list must contain the name or corporate name, trade name, city and country of origin and the date of registration 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 reserve regarding the data provided by taxpayers or by third parties related to them referred to in article 69 of the current Fiscal Code of the Federation.

For 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 Operation attached to the General Administration of Taxpayer Services of the Tax Administration Service, attaches to this office letter as Annex 1, the list of Digital Service Providers Registered in the Federal Taxpayer Registry updated to the sixth bimonthly period of 2022, with information cut-off as of December 31, 2022, 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, as of January 03, 2023 .- Central Administrator of Registry Operation , Lic. Abraham Gilberto Velázquez Cobos .- Signature.- Approved:

Administrator of Registry Operation " 2 " , Araceli Guzmán Catarino .- Signature.- Reviewed:

Subadministrator of Registry Operation , Sandra María Hernández López .- Signature.- Prepared: Head of Department of Registry Operation , Victor Hugo Palma Hernández .- Signature.

Annex 1 of Office Letter 700 04 00 00 00 2023-012 dated January 03, 2023.

LIST OF DIGITAL SERVICE PROVIDERS REGISTERED IN THE RFC.

In accordance with the provisions of 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.

No.Name or Corporate NameTrade NameCity and Country of OriginRFC Registration Date
1Acamica, IncAcamicaUnited States of America09/11/2020
2Accuity Inc.Accuity Inc.United States of America29/03/2022
3Acorn Media Group, Inc.Acorn Media Group, Inc.United States of America19/10/2020
4Adobe Inc.United States of America23/10/2006
5Agoda Company Pte. Ltd.AgodaRepublic of Singapore22/11/2021
6Airbnb Ireland Unlimited CompanyAirbnb Ireland Unlimited CompanyIreland21/07/2020
7Alexa InternetAlexa InternetUnited States of America09/06/2020
8Amazon Mexico Services, Inc.Amazon Mexico Services, Inc.United States of America14/06/2021
9Amazon Services Europe S.A R.L.Amazon Services Europe S.A R.L.LUX24/06/2020
10Amazon Services International, Inc.Amazon Services International, Inc.United States of America09/06/2020
11Amazon.Com Services LlcAmazon.Com Services LlcUnited States of America09/06/2020
12Amazon.Com.Ca, Inc.United States of America10/06/2021
13Ancestry Ireland Unlimited CompanyAncestry Ireland Unlimited CompanyIreland11/11/2020
14Apin Forte LtdApin Forte LtdRepublic of Cyprus17/12/2021
15App Annie IncApp Annie IncUnited States of America17/05/2022
16Apple Services Latam LlcAppleUnited States of America30/07/2020
17Arvato Digital Services LlcArvato Digital Services LlcUnited States of America03/03/2021
18Association Of Certified Anti-Money Laundering Specialists, LlcAdtalemUnited States of America10/01/2022
19Aut O'Mattic A8C Ireland LimitedAut O'Mattic A8C Ireland LimitedIreland14/12/2022
20Avenu Learning LlcAvenu Learning LlcUnited States of America27/11/2020
21Be2 S.A.R.L.Be2 S.A.R.L.Grand Duchy of Luxembourg17/11/2022
22Blizzard Entertainment, Inc.Blizzard Entertainment, Inc.United States of America17/02/2021
23Bloomberg Finance L.P.Bloomberg Finance L.P.United States of America25/06/2020
24Bloomberg Index Services LimitedBloomberg Index Services LimitedUnited Kingdom02/12/2022
25Bloomberg L.P.Bloomberg L.P.United States of America22/02/2021
26Bloomberg Tradebook Singapore Pte LtdBloomberg Tradebook Singapore Pte LtdRepublic of Singapore15/11/2022
27Bolt Operations OüBolt Operations OüRepublic of Estonia18/01/2021
28Booking.Com B.V.Booking.Com B.V.Kingdom of the Netherlands06/11/2020
29Booking.Com Transport LimitedBtlUnited Kingdom14/01/2022
30Bright Market, LlcFastspringUnited States of America10/12/2021
31Caterpillar Digital Services & Solutions SarlCdssSwiss Confederation29/10/2020
32Claro Video, LlcClaro VideoUnited States of America22/07/2020
33Clear Link Technologies, LlcClear Link Technologies, LlcUnited States of America12/11/2021
34College BoardUnited States of America23/11/2021
35Contextlogic Inc.WishUnited States of America03/02/2021
36Copart, Inc.Copart, Inc.United States of America21/07/2022
37Coupa Software IncorporatedCoupa Software IncorporatedUnited States of America18/11/2020
38Coursera, Inc.Coursera, Inc.United States of America13/07/2020
39Dazn LimitedDazn LimitedUnited Kingdom07/04/2021
40Dgnet Ltd.Dgnet Ltd.United Kingdom04/12/2020
41octe Technology LtdEndeavorUnited Kingdom17/01/2022
42Didi Mobility Information Technology Pte. LtdDidi Mobility Information Technology Pte. LtdRepublic of Singapore04/09/2019
43Digital River Ireland LimitedDigital River Ireland LimitedIreland27/11/2020
44Discord Inc.DiscordUnited States of America01/11/2021
45Domestika, IncUnited States of America19/02/2021
46Doubleverify Inc.Doubleverify Inc.United States of America10/02/2021
47Ea Swiss SarlEa Swiss SarlSwiss Confederation29/09/2020
48Ebay Marketplaces GmbhEbay Marketplaces GmbhSwiss Confederation12/11/2020
49Educational Testing ServiceEducational Testing ServiceUnited States of America23/02/2022
50Emplifi Czech Republic A.S.Socialbakers A.S.Czech Republic01/09/2020
51Escuela De Cocina OüEscuela De Cocina OüRepublic of Estonia05/07/2021
52Espasa Calpe, S.A.Espasa Calpe, S.A.Kingdom of Spain13/12/2021
53Etsy, Inc.United States of America24/03/2021
54Expedia Lodging Partner Services SarlExpedia Lodging Partner Services SarlSwiss Confederation25/08/2020
55Expedia, Inc.ExpediaUnited States of America22/06/2020
56Facebook Payments International LimitedFacebook Payments International LimitedIreland17/08/2020
57Fender Digital LlcFender Digital LlcUnited States of America06/08/2020
58Fenix International LimitedFenix International LimitedUnited Kingdom10/03/2022
59Financial & Risk Transaction Services Ireland LimitedFinancial & Risk Transaction Services Ireland LimitedIreland03/12/2021
60Fitch Solutions, Inc.Fitch Solutions, Inc.United States of America24/02/2021
61Fiverr Inernational Ltd.State of Israel28/07/2021
62Freelancer International Pty LtdFreelancer International Pty LtdCommonwealth of Australia21/01/2021
63Funimation Global Group, LlcFunimation Global Group, LlcUnited States of America14/10/2020
64Gameforge 4D GmbhGameforgeFederal Republic of Germany16/04/2021
65Getabstract AgGetabstract AgSwiss Confederation01/06/2021
66Google LlcGoogle LlcUnited States of America14/12/2020
67Goto Technologies Ireland Unlimited CompanyGoto Technologies Ireland Unlimited CompanyIreland12/11/2021
68Gympass Us LlcGympassUnited States of America20/10/2022
69Habitissimo, S.L.U.Habitissimo, S.L.U.Kingdom of Spain10/11/2020
70Harvard Business School Publishing CorporationHarvard Business School Publishing CorporationUnited States of America04/05/2021
71Hbo Digital Latin America LlcHbo Digital Latin America LlcUnited States of America16/07/2020
72High Morale Developments LimitedHigh Morale Developments LimitedHong Kong09/11/2021
73Homeaway.Com, Inc.Homeaway.Com, Inc.United States of America23/06/2020
74Honor Information Technology Co., LimitedHonor Information Technology Co., LimitedHong Kong24/11/2022
75Hotel Tonight, LlcHotel Tonight, LlcUnited States of America14/01/2022
76Hotmart B.V.Hotmart B.V.Kingdom of the Netherlands16/10/2020
77Huawei Services (Hong Kong) Co., LimitedHuawei Services (Hong Kong) Co., LimitedHong Kong15/07/2020
78Humble Bundle, Inc.Humble Bundle, Inc.United States of America29/01/2021
79Humor Rainbow, Inc.Humor Rainbow, Inc.United States of America26/02/2021
80I.N.D Mobile Technologies LimitedI.N.D Mobile Technologies LtdRepublic of Cyprus18/05/2022
81Ielts Australia Pty. LimitedIeltsCommonwealth of Australia06/10/2022
82Imdb.Com, Inc.Imdb.Com, Inc.United States of America29/06/2020
83Img Arena Uk LtdImg Arena Uk LtdUnited Kingdom27/01/2022
84Img Media LimitedUnited Kingdom30/12/2021
85Interdate, S.A.Interdate, S.A.Grand Duchy of Luxembourg06/12/2022
86Internationaal Belasting Documentatie BureauIbfdKingdom of the Netherlands27/08/2021
87Iwsr Drinks Market Analysis LimitedIwsr Drinks Market Analysis LimitedUnited Kingdom21/06/2022
88Izder Advisors SaMision TroderURY11/10/2021
89Kajabi, LlcKajabi, LlcUnited States of America01/12/2022
90Kelley Blue Book Co., Inc.Kelley Blue Book Co., Inc.United States of America23/11/2021
91Latam Streamco Inc.Latam Streamco Inc.United States of America05/11/2020
92Lexisnexis Risk Solutions Fl Inc.Lexisnexis Risk Solutions Fl Inc.United States of America29/03/2022
93Linkedin Ireland Unlimited CompanyLinkedinIreland29/07/2020
94Lnrs Data Services IncLnrs Data Services IncUnited States of America14/02/2022
95Logitech Services SaLogitech Services SaSwiss Confederation17/06/2021
96Majestic Solutions, S.L.Majestic Solutions, S.L.Kingdom of Spain27/01/2021
97Manheim Remarketing, IncManheim Remarketing, IncUnited States of America10/12/2021
98Massive Media MatchMassive Media Match NvKingdom of Belgium30/03/2021
99Match Group, Llc.Match Group, Llc.United States of America20/04/2021
100Match.Com Global Services LimitedMatch.Com Global Services LimitedUnited States of America18/05/2021
101Match.Com Latam LimitedUnited Kingdom27/04/2021
102Meta Platforms Technologies Ireland LimitedFacebook Technologies Ireland LimitedIreland18/08/2020
103Microsoft CorporationMicrosoft CorporationUnited States of America02/06/2020
104Moco Studios Private LimitedMoco Studios Private LimitedRepublic of Singapore16/07/2020
105Momentive Europe Unlimited CompanyMomentive Europe Unlimited CompanyIreland28/10/2022
106Msci Esg Research (Uk) LimitedMsci Esg Research (Uk) LimitedUnited Kingdom06/08/2020
107Msci LimitedMsci LimitedUnited Kingdom20/08/2020
108Mtv Networks Latin America Inc.Mtv Networks Latin America Inc.United States of America03/06/2021
109Myheritage LtdMyheritage LtdState of Israel15/04/2021
110Mypengo Mobile Usa IncMypengo Mobile Usa IncUnited States of America22/01/2021
111Nba Properties, Inc.Nba Properties, Inc.United States of America26/08/2020
112Ncs Pearson, Inc.Ncs Pearson, Inc.United States of America23/03/2021
113Nintendo Of America Inc.Nintendo Of America Inc.United States of America05/10/2020
114Noom, Inc.Noom, Inc.United States of America14/01/2022
115Nutanix, Inc.Nutanix, Inc.United States of America26/03/2021
116Ookla, LlcOokla, LlcUnited States of America15/02/2021
117Open Education LlcUnited States of America19/07/2021
118Overtier OperationsOvertierCayman Islands11/09/2020
119Paddle.Com Market LimitedPaddle.ComUnited Kingdom10/11/2021
120Paypro Global, IncPaypro Global, IncCanada10/10/2022
121Plentyoffish Media UlcCanada31/03/2021
122Prodigios Interactivos, S.A.Kingdom of Spain14/05/2021
123Project Management Institute, Inc.Project Management Institute, Inc.United States of America04/02/2021
124Proxima Beta Pte. LimitedProxima Beta Pte. LimitedRepublic of Singapore17/11/2022
125Quinco & Cie Inc.Canada23/07/2021
126Qwst Tecnologia E Pesquisa S.A.Qwst Tecnologia E Pesquisa S.A.Federative Republic of Brazil21/05/2021
127Rebuilding Technology Pte. LtdRebuilding Technology Pte. LtdRepublic of Singapore04/09/2019
128Refinitiv LimitedRefinitiv LimitedUnited Kingdom18/10/2022
129Refinitiv Transaction Services LimitedUnited Kingdom30/07/2021
130Refinitiv Transaction Services Pte. Ltd.Refinitiv Transaction Services Pte. Ltd.Republic of Singapore09/08/2021
131Riot Games, Inc.Riot Games, Inc.United States of America02/09/2020
132Rock Solid Uk LtdRock Solid Uk LtdUnited States of America17/11/2022
133Roku, Inc.Roku, Inc.United States of America10/07/2020
134Royaltystat LlcRoyaltystat LlcUnited States of America01/12/2020
135S&P Global IncS&P Global IncUnited States of America06/11/2020
136S&P Global Market Intelligence LlcS&P Global Market Intelligence IncUnited States of America12/11/2020
137S&P Opco, LlcS&P Opco, LlcUnited States of America28/10/2020
138Samsung Electronics Co., LtdSamsung Electronics Co., LtdRepublic of Korea27/11/2020
139102111714 Saskatchewan IncMd Canada Wellness SolutionsCanada16/03/2021
140Slack Technologies LimitedSlack Technologies LimitedIreland04/06/2021
141Social Online Payments LimitedSocial Online Payments LimitedIreland27/08/2020
142Sony Interactive Entertainment LlcSony Interactive Entertainment LlcUnited States of America12/11/2020
143Sony Music Solutions Inc.Sony Music Solutions Inc.Japan13/10/2021
144Sportradar AgSportradar AgSwiss Confederation01/10/2020
145Sports News Television LpSports News Television LpUnited Kingdom14/03/2022
146Spotify AbSpotify AbKingdom of Sweden20/07/2020
147Starzplay Direct Us, LlcUnited States of America23/02/2021
148Statista IncStatista IncUnited States of America12/10/2022
149Stockx LlcStockx LlcUnited States of America20/07/2021
150Strategy Analytics LimitedUnited Kingdom22/11/2022
151Streamray Inc.Streamray Inc.United States of America05/11/2020
152Syngenta Agro AgSyngenta AgroSwiss Confederation12/08/2021
153Teachable, Inc.Teachable, Inc.United States of America08/11/2022
154Terandes S.A.BpoolOriental Republic of Uruguay18/03/2021
155The Mind Hub Company, S.L.The Mind Hub Company, S.L.Kingdom of Spain09/07/2020
156Trans World International, LlcTrans World International, LccUnited States of America30/11/2021
157"Truvalia Global Classifieds" Ood"Truvalia Global Classifieds" OodRepublic of Bulgaria25/01/2021
158Twitch Interactive, Inc.Twitch Interactive, Inc.United States of America24/05/2021
159Twitter, Inc.Twitter, Inc.United States of America13/04/2021
160Uber B.V.Uber B.V.Kingdom of the Netherlands10/07/2019
161Uber Motorbike B.V.Uber Motorbike B.V.Kingdom of the Netherlands14/12/2020
162Udemy, Inc.Udemy, Inc.United States of America05/01/2022
163Unity Technologies ApsUnity Technologies ApsKingdom of Denmark09/02/2021
164Upflex, Inc.Upflex, Inc.United States of America17/01/2022
165Upwork Global Inc.United States of America14/10/2021
166Valve CorporationValve CorporationUnited States of America15/12/2021
167Various, Inc.Various, Inc.United States of America05/11/2020
168Verticales Intercom, Sociedad LimitadaVerticales Intercom, Sociedad LimitadaKingdom of Spain09/07/2020
169Vorwerk International & Co. KmgVorwerkSwiss Confederation04/09/2020
170Warnermedia Direct Latin America, LlcWarnermedia Direct Latin America, LlcUnited States of America10/01/2022
171Wiser Educacao S.A.Wiser Educacao S.A.Federative Republic of Brazil08/07/2021
172Wix.Com Ltd.WixState of Israel30/11/2020
173Wolfram Alpha LlcWolfram AlphaUnited States of America10/08/2022
174World Compliance, IncWorld Compliance, IncUnited States of America16/02/2022
175Zeptolab Uk LimitedZeptolab Uk LimitedUnited Kingdom13/05/2021
176Zoom Video Communications, Inc.Zoom Video Communications, IncUnited States of America17/06/2020
177Zwift, Inc.Zwift, Inc.United States of America25/03/2021

Note: Information cut-off date December 31, 2022.


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