Services Supplied To Overseas Customers – Key Concepts (Mexico) | 31 Mexico | Tolley's EU and Global VAT

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Commentary

Services supplied to overseas customers – key concepts (Mexico)

31 Mexico

Exports of services are subject to the zero rate of VAT (0%) in Mexico. The VAT is applied to the sale value of the services rendered when they are exported.

Exports of services for the purposes of Mexican VAT law include the following:

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•�� Use and enjoyment abroad of the following services supplied by a Mexican resident:
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1. ��
  –�� Technical assistance and related technical services, or information

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