Derived from the obligation of foreign residents without a permanent establishment to register before the Mexican Federal Taxpayers Registry (for its acronym in Spanish “RFC”) in order to comply with the new value added tax (for its acronym in Spanish “VAT”) provisions imposed on digital service providers, the tax authority is publishing on a bimonthly basis the list of such service providers that have secured their formal inclusion in the RFCs. In this sense, on September 9, 2020, this list was published in the Federal Official Gazette, increasing the number of 13 registered entities to 35.