The tax authorities Starting next April 1, they will have a username and password to access information from digital platforms such as Amazon, Netflix and Tinder that allows you to verify due compliance with your tax obligations.
Digital platforms such as Amazon and Netflix must provide access to information about each of the services or operations carried out with users or clients located in the national territory who receive their services, the type of service or operation, User or client RFCprice, VAT, CFDI folio and payment method.
“It is understood that only one username and password will be provided to the authority so that they can see exclusively that information and it is exclusively understood that it will be that and not another,” said the vice president of prosecutor of the Mexican Institute of Public Accountants, Luis Carlos Figueroa, at a press conference.
It should be noted that the obligation for platforms to give the treasury access to their information was added to the Federal Tax Code (CFF) within the framework of the reforms approved by the Congress of the Union to said Code as part of the 2026 Economic Package.
Furthermore, on December 28, the treasury published the rules for this new obligation, where the details of the specific procedure that the platforms must follow were given, as well as the information to which access will only be given.
The new obligation will come into force until next Wednesday, April 1, 2026.
What will happen to Uber, Rappi or Airbnb?
In the case of intermediation platforms between third parties, such as Uber, Rappi or Airbnbthese must give the treasury access not only to the information of the user or client, but also to that of those who use said platforms to offer goods or services.
The information of the bidders that the treasury can access is name or company name, RFC or ID number, address, bank details where they receive the payment deposits, transaction amount, base and amount of withholdings (ISR, VAT and IEPS), payment method of the bidders, the acquirers and the platforms.
In addition, where appropriate, they must also give access to import data and data of the property being hosted.
Concern for user privacy
Since the discussion in the Congress of the Union about this new obligation for platforms, concern has been generated among users and civil associations about possible violations of users’ privacy and personal data.
The organization Article 19 warned at the time that online and real-time access, even when it will only be for compliance with tax obligations, “is in itself an act of nuisance without guarantees of due process and an uncontrolled interference in the right to privacy.”
The executive director of the IMCP, Rolando Silva, considered that the rules issued at the end of last year provide some peace of mind, since access would be limited exclusively to previously detailed information and not total information as feared.
What will happen to platforms that do not provide access?
In the event that digital platforms fail to comply with the obligation to give the treasury access to the information, access to the digital service will be temporarily blocked.
Said temporary blocking (which is already contemplated in the VAT Law in case the platform fails to pay taxes, for example) will be carried out through the concessionaires of public telecommunications networks in Mexico.
