We're tracking 24 live indirect tax roles in Mexico.
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Indirect Tax in Mexico primarily encompasses the Impuesto al Valor Agregado (IVA), a consumption tax levied on the sale of goods, provision of services, and imports. It also includes special production and services tax (IEPS) and customs duties.
The general IVA rate in Mexico is 16%, with a 0% rate applied to certain goods and services, particularly in border regions, and some exemptions. Businesses are required to file monthly IVA declarations (declaraciones mensuales de IVA) with the Servicio de Administración Tributaria (SAT). Compliance involves understanding complex rules around input tax credits, export incentives, and digital service taxation, particularly for foreign digital service providers.