MX Value-added tax (VAT) Rates Mexico — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
16% 0% Peso (MXN)

Mexico's general VAT rate is 16%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Mexican Administration Tax Service (Servicio de Administración Tributaria, or SAT) Ministry (http://www.sat.gob.mx) in Mexico City.

Mexico exempts books, food and medicines from the VAT.

Mexico's consumption tax is called the Value-added tax (VAT), locally known as Impuesto al Valor Agregado (IVA), which was introduced in January 1980.


Mexico VAT rates for 2017

Standard
16%
Other
Zero-rated and exempt

Mexico VAT number format

Businesses in Mexico that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Mexican Administration Tax Service (Servicio de Administración Tributaria, or SAT) Ministry , and will follow a certain format. The VAT number format is Not applicable.


Mexico VAT return periods

Businesses in Mexico that are required to collect tax from consumers must file regular tax returns with the Mexican Administration Tax Service (Servicio de Administración Tributaria, or SAT) Ministry in Mexico City. Mexico's VAT return periods are:

Monthly


Mexico Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Mexico are required to start collecting and remitting tax.

Registration
None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Mexico are not required to collect taxes from the consumer.


Mexico VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Mexico VAT refund program, more info can be obtained from the Mexican Administration Tax Service (Servicio de Administración Tributaria, or SAT) Ministry .


MX Value-added tax (VAT) Rates Mexico Tax Sources & Citations

  • EN: Mexico Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Mexico's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Mexico tax information on this page is incorrect or out of date.
Citations:
  1. Mexico Mexican Administration Tax Service (Servicio de Administración Tributaria, or SAT) Ministry (http://www.sat.gob.mx)
  2. Ernst & Young global VAT tax study, Mexico (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/mx-mexico