On October 11, the Fiscal Authority issued rules so that these platforms retreat the VAT of 16% for the rest of 2024, to purchases greater than $ 50, and by 2025 the application of a 19% tax burden was arranged, For 16% VAT and 3% tariff for entering the country, this for goods from countries with which Mexico does not have any commercial treaty. For T-MEC countries the rate is 17%.
“I believe that here they will surely maintain this issue on foreign trade, there is no other way in which the SAT can now get more funds. There was no tax reform, but they increased rates for these goods, the expectation is that this continues during the year, in addition to greater reviews for small and medium taxpayers, ”said Juan Carlos Morales, CEO and founder of Wealth Management Advisors SC (Wma ).
Also in October, the SAT made modifications to the rules to strengthen the fight against abusive practices, such as tax elusion and evasion, smuggling, dumping and merchandise triangulation.
In 2024, import tax collection reached 137,821 million pesos, the largest amount of registration. This collection is sufficient, for small differences, to finance the budget for all 2025 of the Ministry of Energy (138,307 million) or the Ministry of Infrastructure, Communications and Transport (147,511 million), refers to the Expenditure Budget of the Federation 2025.
Trend for this year
For this year, the growth in the collection of these import taxes is expected to continue the growth trend, since these actions will continue in conjunction with the Ministry of Economy and the National Customs Agency, according to the head of Economy , on December 26, after publicizing the seizure of merchandise for 320 million pesos, which had been admitted to Mexico without the correct payment of taxes.
According to Pedro Canabal, Foreign Trade Partner and Taxes of Baker Tilly Mexico, these actions will be extended to all foreign trade actors, such as warehouses, controlled enclosures, customs agents, navier, transporters, airlines and logistics operators.
In addition, as part of the actions to protect national production, from December 20, 2024 and until April 22, 2026, a 35% tariff will be charged to textile clothing and supplies, excluding nations that have commercial treaties With Mexico, such as the United States and Canada.
