Esta guía ofrece una visión general del IVA en México, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de México.
Las regiones fronterizas suelen disfrutar de tipos de IVA más bajos para impulsar el comercio transfronterizo con los Estados Unidos.
¿Haces negocios en México? Tendrás que cumplir con la Ley del Impuesto al Valor Agregado (Ley del IVA).
Las empresas no residentes solo deben registrarse si superan el umbral; las que se encuentren por debajo del umbral no pueden registrarse.
México exige a los proveedores de servicios digitales extranjeros que se registren a efectos del IVA si prestan servicios digitales a consumidores en México.
La cancelación debe realizarse dentro de las 72 horas posteriores a la emisión.
Si el pago ya se ha realizado, se requiere la aprobación del cliente antes de poder proceder a la cancelación.
Las cancelaciones deben ser aprobadas por SAT.
Sí. Tanto las importaciones como las exportaciones están sujetas a la presentación de informes digitales mediante facturas CFDI.
Un PAC (Proveedor Autorizado de Certificación) es un proveedor acreditado por el gobierno que:
Explore la información sobre impuestos indirectos en estos países:
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