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This guide provides an overview of VAT (Value Added Tax) in Mexico, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Mexico or with Mexican customers.
Mexico’s VAT system is governed by the Mexican Value Added Tax Law (Ley del IVA). VAT applies to most goods and services within Mexico, as well as on imports.
Mexican Peso (MXN)
13-digit Federal Taxpayer Registry (RFC)
Yes, required for non-resident businesses conducting VAT-related activities in Mexico.
No, not available for non-resident businesses below the threshold.
| Rate | Rate Type | Description |
| 16% | Standard Rate | Applies to most goods and services |
| 0% | Zero Rate | Applies to specific goods such as food, medicine, and books |
| Business Type | VAT Registration Threshold |
| Resident Businesses | No threshold, mandatory for all businesses |
| Non-Resident Businesses | No threshold: registration required for any taxable activity in Mexico |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 17th of the following month | 17th of the following month |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 16% |
| Threshold for Registration | No threshold; registration required for any taxable activity |
| VAT on B2B Sales | Fully Taxable |
Mexico requires foreign digital service providers to register for VAT if they supply digital services to consumers in Mexico.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Since January 1, 2014, electronic invoicing and digital reporting are mandatory in Mexico for all types of transactions, including B2C, B2B, B2G, and cross-border.
However, foreign digital service providers should not be required to issue Mexican e-invoices. This exception was introduced with the implementation of the Digital Services Regime in June 2020
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Mexican VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
