Contributed by Antonio Garcia and Jimy Cruz, PKF Mexico SC
| How are VAT returns submitted to the tax authorities? | VAT returns in Mexico must be filed electronically through 'MyPortal' on the SAT website (at www.sat.gob.mx/empresas), using either the taxpayer's RFC number (tax ID number) and password, or the electronic tax signature (ETS) of the taxpayer. Returns must include details of all transactions on which VAT has been charged (output VAT) and all the expenses paid (input VAT) and any VAT withholdings during the monthly period.
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After a VAT return has been submitted, a receipt and a numeric reference will be issued to the taxpayer which can then be used to pay the VAT. Non-residents who provide digital services can request a foreign tax payment through the tax administration. |
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| Can a business submit paper VAT returns? | No, paper returns cannot be submitted in Mexico. |
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| Can an agent submit a VAT return on behalf of the business? | No, only the taxpayer can submit the VAT return. |
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| How many boxes/data fields are there on the |
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Web page updated on 24 Aug 2024 12:40