Provide tax information

Provide Mexico tax information

All sales on the App Store in Mexico are subject to a value-added tax (VAT).

Apple will collect and remit the VAT directly to the tax authority in Mexico if you’re one of the developers listed below. No action is required on your part.

Individuals based in Mexico or outside of Mexico who aren't tax registered
Companies based outside of Mexico that aren't tax registered

Apple will collect and remit the VAT to you if you’re one of the developers listed below. You’ll then need to remit the VAT in the appropriate manner to the tax authority in Mexico and submit your Clave en el RFC and Cédula de Identificación Fiscal in App Store Connect. Tax-registered individuals also need to submit their Clave Única de Registro de Población.

Tax-registered individuals based in Mexico or outside of Mexico
Tax-registered companies based outside of Mexico
All companies based in Mexico

If you’re based in Mexico, a withholding income tax and VAT on Apple’s commission may also apply, as described below. Where applicable, a VAT invoice on Apple’s commission and withholding income tax statement will be issued on a monthly basis.

Companies: You’re required to submit your Clave en el RFC and Cédula de Identificación Fiscal. Your earnings are reduced based on the VAT on Apple’s commission, for which you may be able to receive an input tax credit.
Tax-registered individuals: You’re required to submit your Clave en el RFC, Clave Única de Registro de Población, and Cédula de Identificación Fiscal. Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.
Non-tax-registered individuals: Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.

Required role: Account Holder, Admin, or Finance. View role permissions.

Enter your Mexican tax information

From the home page, click Business.
On the Agreements tab, find the Tax Forms section, then click Add Tax Info.
Complete the tax registration form, then click Submit.

Edit your Mexican tax information

From the home page, click Business.
On the Agreements tab, find the Tax Forms section, then click the tax for you wish to view or edit.
Review or edit your information, then click Submit.

Download tax withholding information

Monthly tax certificates and invoices for your sales on the App Store in Mexico, including Mexico VAT on Commission Invoice, Mexico Withholding IT Certificate, and Mexico Withholding VAT Certificate, are available for download in Payments and Financial Reports.

To download your monthly tax withholding information:

From the home page, click Payments and Financial Reports.
Select the fiscal month for the reports you want to download.
On the top right corner, click Create Reports.
Select the relevant option(s) from the menu.
Click Create Reports. A status bar will display showing progress of your reports being created.
When reports are ready, a download link will be provided. Click Download Reports.
Unzip the compressed GZIP (.gz) file by opening it or using a utility.