Draft legislation is reportedly being finalized for submission in the Mexican Senate for the levy of VAT on digitals services supplied to Mexican consumers through foreign platforms, such as Airbnb, Netflix, and Uber. VAT would be levied on such services at the standard 16% rate, which would be withheld and remitted by the payment provider facilitating the service payment.
Mexico has also considered the introduction of a digital services tax (DST) based on turnover. It is uncertain if VAT o…