At the beginning of October 2024, the Mexican Tax Administration Service (SAT) announced the implementation of new reforms to combat irregular tax practices in both foreign trade and internal taxation. These measures aim to strengthen oversight in certain key sectors and require e-commerce platforms to withhold the corresponding taxes.

1. Stricter Control on Merchandise Imports

• Increased oversight of courier companies: This is particularly focused on imports from Asia to prevent the misuse of the minimis rule, which allows for the importation of goods valued at less than $50 without paying taxes. The minimis scheme exempts the importation of goods valued at less than $50 from Value Added Tax (VAT).

Platforms such as Temu and Shein have exploited this minimis rule to split large shipments into smaller packages, thereby importing significant quantities of goods into the country.

• New requirements for temporary imports: Ensuring that goods return to their country of origin or that the necessary tax conditions are met.

Measures will be implemented requiring companies that conduct temporary imports to obtain certification as a registered company or, alternatively, to provide a guarantee for VAT and the Special Tax on Production and Services (IEPS) to ensure that goods are returned abroad.

• Customs agents: Sanctions will be imposed on customs agents for violations related to imports or exports. This measure aims to reinforce the accountability of these actors in customs clearance.

• Prohibition on the introduction of composite mixtures: Specifically, sugar mixed with activated carbon or similar substances, with the intent to separate or eliminate this last component upon entry into the country, thus avoiding the payment of the corresponding taxes.

2. New Rules for Digital Commerce and Tax Deductions

• Obligations for digital platforms: Online stores operating as intermediaries, such as Amazon and Mercado Libre, will be required to register with the RFC and withhold the corresponding taxes on the transactions they facilitate.

This aims to eliminate a gray area through which platforms like Amazon, Temu, and Mercado Libre evade tax regulations by issuing invoices from abroad that are not valid for tax purposes in Mexico.

• Clarifications on service deductions: Expenses for contracted services will only be deductible if it is demonstrated that the service was actually provided.

• VAT on goods purchased from foreigners: Taxpayers who buy goods in Mexico from foreign owners must withhold the corresponding VAT.

Starting in October 2024, the SAT will launch audit and supervision programs to ensure full compliance with these new regulations.

At Calderón Marín, S.C., we are ready to provide comprehensive guidance on meeting your tax and foreign trade obligations in Mexico, safeguarding your investments and keeping you updated on any regulatory changes that may impact your operations. We recommend conducting preventive audits to ensure compliance with current legislation and to prepare for future modifications.