In case of importation of goods and services (including intangible goods), the taxpayer in Mexico is the one who pays the VAT caused (virtual VAT) By not paying virtual VAT, we will say that we are facing an unpaid VAT chargeable, so we can not record it in the balance accounts within the account “VAT credited paid”, because, although it is taxable VAT, it has never been paid. Therefore, this practically payable VAT must be recorded in the order accounts. This virtual VAT is generated from the moment the taxable person imports (intangible) goods or services and the consideration has actually been paid in accordance with Article 26; It is then, if you have the obligation to pay the tax according to the conditions of the same law, in the following month, which corresponds and up to 16%, in accordance with Article 27. A multitude of questions arise for the processing, registration and virtual VAT declaration on the import of intangible goods and services, we must take into account that with current digital control systems, a large amount of data is crossed between what we declare and what we pay, since the amount of our balance on the eligible VAT account may not be the same as that, for this type of transaction or with the third-party information declaration (DIOT), in which we must also declare as paid the virtual VAT that has not actually been paid. There is an obligation to pay VAT to all persons who import intangible goods and services, with the exceptions mentioned above, which is caused at the time of payment to the supplier established abroad, so payment is made on the 17th. of the month following their causality (with the exception of the previous paragraph mentioned above). with the option that it can be credited in the same payment statement, which results in zero effect (this is the so-called virtual VAT), bearing in mind that this accreditation is an option, it is not automatic. However, under Article 50 of the Regulation, the tax that must be paid at the same time as the return of the month allows it to be accredited in the same return, so that the effect is cancelled (also known as virtual VAT). The concept of virtual VAT is not legally assessed in the relevant provision, it is generally known as the tax caused on the importation of goods or services which do not normally pass through customs, i.e. they have the nature of intangible goods; Once it is caused, you have an obligation to pay, and that responsibility falls on the same taxpayer who imports the good or service.

This non-payment of VAT is known as virtual VAT on imports. Now, the registration and payment system of the SAT portal will be updated and possibly modified to declare the CFDI issued and received, but for virtual VAT transactions, there will be no CFDI, so it would be interesting to know how this will be resolved in the new version of Returns and Payments (DyP). of those who already use it. In turn, this tax can be credited in the same calculation, resulting in the non-payment of this tax, better known as “virtual VAT”. So let`s explain what the so-called “virtual VAT” is. Basically, one could say, yes, since verification in Mexico requires everything related to taxes, collection, transfer, withholding tax, etc. But in this case, with this “virtual VAT”, there is a big doubt: how would it be noted in the tax receipt if it does not constitute a withholding tax and cannot be transferred to the seller or service provider? This is a tax that is caused in which an income CFDI would normally be made, but this is not the situation, so it has become simple and general and perhaps continues to be dealt with in the working documents and based on the above principles in order to be able to carry out the accreditation. Virtual VAT is declared when submitting our declaration in the declaration and payment system of the SAT portal, on page 4 is the section: “Determination of VAT” and “Amount of acts or activities paid” In these, there is the box “Sum of acts or activities paid on the import of goods and services in the amount of 16% VAT”, There, the amount of virtual VAT payable is declared, of course, in the VAT line that caused the import VAT, the result of the operation must also be zeroed, as stipulated in Article 50 of the Regulation of the VAT Act (RLIVA). For these two, there is no petition supporting the payment of taxes and indicating the value of the service imported or exported. For this reason, the import and export of services and intangibles leads to a problem known as “virtual VAT”. It should also be noted that, under Article 26 of that legal system, the importation of goods or services is deemed to have taken place at the time of payment of that consideration. The legal basis for the obligation to pay import VAT is to be found in Article 1 of the LIVA, which states: Natural or legal persons carrying out the following activities in the national territory are required to pay the tax: …

Importation of goods or services.