The Mexican Tax Administration (SAT) has issued a release on the initiation of regulations for withholding tax on payments for digital services provided by non-residents without an establishment in Mexico. The requirements will enter into force on 1 June 2020, with non-resident providers required to withhold VAT on payments received for digital services provided in Mexico. The release includes that non-resident providers of digital services in Mexico must electronically issue and send a voucher (in PDF format) that clearly indicates that a payment for digital services is subject to VAT, and the amount.