The eventual increase in the price of digital services nothing It has to do with the VAT that users must retain from June 2020, said the Service tax administration (SAT).
“It is important to mention that the possibility of digital services increasing in price is not related to a new tribute,” clarified the SAT.
In addition, the fiscal arm of the secretariat of Treasury and Public Credit recalled that the companies that offer this service are required to issue a receipt for said retention which can be used for tax effects.
Last week Netflix informed its users that it would make an adjustment to their prices with the entry into force of the tax from next month.
It also reads: Taxes on Netflix and digital platforms are not new, clarifies the Treasury
The 16% VAT will begin to be charged not only by Netflix but of all the companies that offer the audio and video service through streaming that are foreign and do not have an establishment in Mexico
Given the confusions and anger of users, the SAT considered it necessary to point out that this tax was already being caused and therefore its obligation to pay already existed in the Value Added Tax Law (VAT) in its article 24 fraction V.
The SAT said that it is attending to the adjustments that the Congress of the Union approved last year in relation to the withholding of VAT, generated by the provision of digital services.
He said that last year – when the 2020 economic package was negotiated – Congress endorsed adaptations to the VAT Law, whose reform was published in the Official Journal of the Federation (DOF) on December 9, 2019.
Said changes were made in order to establish the obligation of digital platforms to withhold and pay the VAT caused by the importation of digital services used in Mexico.
He also recalled that at the end of December 2019, the Miscellaneous Tax Resolution for the fiscal year 2020, in which a new Title 12 is included, called “On the provision of digital services”, which establishes the detailed regulation of the withholding that must be carried out for these services provided in the LIVA.
For these reasons, the SAT urged digital platforms resident abroad without establishment in national territory, to timely comply with the obligations indicated in the VAT Law.
At the same time, it invited taxpayers to inquire through official channels regarding the tax implications of the provisions.
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