Mexico VAT changes in 2022 - Corrected link

November 11, 2021

On November 1, 2021, we shared that the Mexican Congress approved 2022 Tax Reforms which included a prospective change to the Value Added Tax (VAT) Law. This modification is pending President Lopez Obrador’s approval prior to becoming effective on January 1, 2022.  

We apologize as the link sent in the original communication was incorrect. The modification changes Article 5 impacting southbound cross-border transportation services and can be found here beginning on pages 118-119 and again on page 258 (in Spanish).     

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