Mexico VAT registration threshold

What this value means

NON-ESTABLISHED SUPPLIERS: Nil threshold for non-residents as for everyone with in-scope Mexican activities. Foreign residents without an establishment in Mexico supplying DIGITAL services to Mexican recipients must register in the RFC within 30 natural days of their first supply (LIVA Art. 18-D(I), see digital rule). For other imported services/intangibles, the Mexican recipient self-accounts (importation under LIVA Art. 1(IV)/Art. 24), so no supplier registration. Mexico is not an EU member; Directive (EU) 2020/285 does not apply. IMPORTED DIGITAL SERVICES: Zero threshold. LIVA Capítulo III Bis 'De la prestación de servicios digitales por residentes en el extranjero sin establecimiento en México' (added DOF 09-12-2019, in force 1 June 2020 per Transitory Art. Cuarto(I): the additions 'entrarán en vigor el 1 de junio de 2020'). Art. 18-D(I): such providers must 'Inscribirse en el Registro Federal de Contribuyentes ante el Servicio de Administración Tributaria ... dentro de los 30 días naturales siguientes' after the first digital service to a Mexican-located recipient, charge 16% VAT expressly and separately, file monthly returns and appoint a legal representative/domicile. Non-compliance can trigger blocking of the provider's internet service (Arts. 18-H BIS ff., added by the 2020 reform, in force 2021). Engine traps: (1) no VAT registration threshold exists — every persona física o moral performing taxed acts must be in the RFC (CFF Art. 27) and account for IVA from the first peso; do not repurpose the RESICO income-tax regime cap (MXN 3.5m) or the abolished REPECOS as a VAT threshold; (2) the RFC inscription for foreign digital providers under 18-D is a full obligation set (16% charged separately, monthly returns, representative, tax mailbox) but does NOT create a permanent establishment (Art. 18-C... stated in the chapter) — engines should not infer PE; (3) digital INTERMEDIATION platforms additionally withhold VAT (and ISR) on underlying Mexican sellers (Arts. 18-J ff.); (4) sanction for non-registration of digital providers is blocking of access to the service in Mexico plus listing — SAT publishes the registered-provider list in the DOF; (5) the canonical source www.diputados.gob.mx/LeyesBiblio/pdf/LIVA.pdf was unreachable this session (connection refused, also as error page in a real browser) — the SEGOB Orden Jurídico consolidated copy (última reforma 12-11-2021, current for Arts. 1 and 18-B/18-D) was used instead; a 2025-current diputados copy should be re-pulled when the host recovers. WHAT WE DO NOT PUT A NUMBER ON: No compulsory VAT registration turnover threshold exists in Mexico. LIVA Art. 1o. obliges all individuals and legal entities performing the listed activities in national territory to pay VAT, with no de-minimis figure anywhere in the law (full consolidated text searched this session); RFC registration is required from commencement of activity under CFF Art. 27. The only special regime is the zero-threshold digital-services registration for foreign residents (Capítulo III Bis). Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://usaref.dev/v1/mx/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://usaref.dev/v1/mx/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/mx/vat-registration-threshold

Other Mexico series: Banxico overnight target rate · IVA standard rate · General minimum wage (daily) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions · Banxico FIX exchange rate