Mexico: Sales Taxes: VAT, GST

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Companies registered in Mexico's REPSE (Registry of Specialized Service Providers) face critical compliance deadlines for the first four-month period of 2026. Understanding the mandatory reporting requirements to IMSS and INFONAVIT, along with the potential consequences of non-compliance, is essential for maintaining valid registration and avoiding tax exposure.

Obtaining a VAT refund in Mexico involves navigating a complex verification process that extends well beyond statutory timeframes. The Mexican tax authority conducts comprehensive reviews of all transactions, requiring extensive documentation that demonstrates both substance and form, with particular scrutiny on asset acquisitions, equity contributions, and bank records.

In view of the "success" in terms of foreign trade taxes collection during 2024, the Federal Government approved for the 2025 fiscal package an increase in absolute terms of more than 40%...

El Servicio de Administración Tributaria (SAT) dio a conocer el 7 de octubre, la Versión Anticipada de la Segunda Resolución de Modificaciones a las Reglas Generales de Comercio Exterior para 2024

On October 14, 2024, the Second Resolution of Modifications to the General Rules of Foreign Trade for 2024 (Rules) and its Annexes 1, 2, 5, and 24 was published in the Official Gazette of the Federation.

IMMEX is an acronym that in Spanish stands for Industria Manufacturera, Maquiladora y de Servicios de Exportacion.

The General Foreign Trade Rules for 2022 (Rules) were published on December 24, 2021, and became effective January 1, 2022.

El 12 de noviembre de 2021 se publicaron en la versión vespertina del Diario Oficial de la Federación el Decreto por el que se expide la Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2022...