Introduction
Starting April 1, 2026, Mexican tax authorities will have a username and password to access real-time information from digital platforms like Amazon, Netflix, Uber, Rappi, and Airbnb. This move aims to verify the proper fulfillment of their tax obligations.
Digital Platforms’ Information Disclosure
Relevant Digital Platforms:
- Amazon
- Netflix
- Tinder
Information to be Disclosed:
- Type of service or operation
- User’s or client’s RFC (Registro Federal de Contribuyentes)
- Price
- IVA (Value Added Tax)
- CFDI (Comprobantes Fiscales Digitales) folio
- Payment method
Vice President of Fiscal Affairs at the Instituto Mexicano de Contadores Públicos (IMCP), Luis Carlos Figueroa, clarified:
“The authorities will only receive a username and password to access this specific information, ensuring no other data is accessible.”
Regulatory Background
The obligation for digital platforms to provide access to their information was added to the Código Fiscal de la Federación (CFF) as part of reforms approved by the Mexican Congress to the CFF within the Paquete Económico 2026.
On December 28, 2021, the tax authorities published detailed rules for this new obligation, outlining the specific procedure digital platforms must follow and the information to be disclosed.
Impact on Intermediation Platforms
Intermediation Platforms:
- Uber
- Rappi
- Airbnb
Information to be Disclosed by Intermediation Platforms:
- Name or business name
- RFC or ID number
- Address
- Banking details for payment receipts
- Operation amount
- Base and retention amounts (ISR, IVA, and IEPS)
- Payment methods for providers, buyers, and platforms
Additional Data for Housing Platforms (Airbnb):
- Importation data
- Inn details
Privacy Concerns Among Users
Since the discussion in Mexico’s Congress about this new obligation, concerns have arisen regarding potential violations of user privacy and personal data.
Artículo 19’s warning:
“Online real-time access, even if limited to tax compliance, is inherently an act of intrusion without due process guarantees and uncontrolled interference with the right to privacy.”
IMCP Director Rolando Silva’s perspective:
“The recently issued rules provide some reassurance, as access will be limited to the previously detailed information and not total as initially feared.”
Consequences for Non-Compliant Platforms
If digital platforms fail to comply with the information access obligation, their service access will be temporarily blocked.
Temporary Block Implementation:
This temporary block, already contemplated in the IVA Law for cases like omitted tax payments, will be executed by Mexico’s public telecommunications network concessionaires.
Key Questions and Answers
- Q: Which digital platforms are affected by this new regulation?
- Q: What information must these platforms disclose to tax authorities?
- Q: How will intermediation platforms (Uber, Rappi, Airbnb) be impacted?
- Q: Are there privacy concerns regarding this new regulation?
- Q: What happens if a platform fails to comply with the new regulation?
A: The platforms affected include Amazon, Netflix, Uber, Rappi, and Airbnb.
A: Platforms must disclose details such as service type, user/client RFC, price, IVA, CFDI folio, and payment method.
A: These platforms must also disclose provider, buyer, and platform details, including names, addresses, banking information, operation amounts, retention bases, and payment methods.
A: Yes, concerns have been raised about potential privacy violations and uncontrolled interference with users’ right to privacy.
A: If a platform fails to comply, its service access will be temporarily blocked by Mexico’s public telecommunications network concessionaires.
