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)