New Tax Rules Could Let Mexico Block Some Digital Platforms

The Mexican government is pursuing legislation that would require digital platforms—such as Uber, Amazon, and similar services—to provide tax authorities with direct, real-time access to their operational and transactional data.

The aim is to close loopholes and prevent tax evasion, ensuring that platforms, especially those based abroad, are taxed fairly under Mexican law.

Under the proposed rules, platforms would need to redesign their systems so SAT (Mexico’s tax agency) can inspect records at any time.

Failure to comply could trigger serious penalties—including temporary suspension or blocking of service access through telecom providers.

The proposed changes are part of Mexico’s 2026 Economic Package, which—if passed by Congress—are set to take effect on January 1, 2026.

Among its measures are higher taxes: online gambling and betting would face a jump in the Special Tax on Production and Services (IEPS) from the current 30% to 50% of revenue. An additional 8% tax is also proposed for video games deemed violent, adult, or otherwise unsuitable for minors.

This proposal builds upon existing laws: since 2021, digital platforms failing to meet tax obligations—including registering with SAT and withholding VAT—could already face service blocking. The new amendments would broaden the reach and speed of enforcement.