The article explains how withholding VAT regimes are used in Mexico and Argentina to collect VAT on digital services supplied by non‑resident providers. It details the rates and responsibilities of platforms, intermediaries, and customers, and notes that withholding can sometimes replace registration for foreign suppliers.
Digital platforms in Mexico must withhold 100% of the applicable VAT on sales when funds are paid to non‑resident suppliers.
In Argentina, payment intermediaries must withhold VAT at the standard rate of 21% on B2C transactions to foreign digital service providers.
Yes, in some countries withholding VAT can fully replace VAT registration for non‑resident suppliers, particularly where platforms or intermediaries capture payment and transaction data.
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Lockton · 19 days ago
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VATabout · about 1 month ago
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LinkedIn Article by Ryan · about 4 hours ago
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Troy Media · 1 day ago
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Fiscal Solutions · 4 days ago
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