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Mexico - VAT registration guide

Contributed by Antonio Garcia and Jimy Cruz, PKF Mexico SC

VAT registration threshold – local establishment	Not applicable �� VAT registration in Mexico is mandatory for any business entity or individual taxpayer making taxable supplies in Mexico.

VAT registration threshold – no local establishment	Not applicable �� VAT registration in Mexico is mandatory for any business entity or individual taxpayer making taxable supplies in Mexico.

Voluntary VAT registration	All entities which make taxable supplies in Mexico are required to register for VAT, so there is no provision for voluntary registration.

How to register for VAT	Local businesses must request a tax identification number (known as the RFC number in Mexico) from the tax authority (SAT). Foreign businesses or foreign residents are also required to register for an RFC number if they carry out VAT taxable activities in the Mexican territory. �� A business starts its registration application electronically through the SAT website at: https://citas.sat.gob.mx �� Applications are finalised at the local SAT office, where the business is required to submit specific documentation (see below). Taxpayers