Digital Services in Economic Package for 2022

Type: Draft Legislation

The Executive Branch of Mexico has proposed an amendment to the reporting obligation for digital service providers that are non-residents in Mexico as part of the Economic Package for 2022. 

The proposal includes the imposition of a reporting obligation on a monthly basis for non-resident digital service providers to report on their services given to their customers in Mexico. Thus, the default quarterly reporting obligation would be changed to a monthly basis if the draft is enacted. 

Effective date: 1 January 2022 (anticipated) 

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