• Service: Tax, Global Indirect Tax, International Tax
  • Type: Regulatory update
  • Date: 4/30/2014

Mexico - VAT certification by maquiladoras 

April 30:  Businesses operating as maquiladoras in Mexico need to be aware of the processes for certification for value added tax (VAT) purposes as well as applications to avoid VAT on temporary imports.

Tax reform changes affect VAT imposed on for goods imported under the “temporary importation regime,” and the importing company must obtain a certification from the tax administration regarding proper control of transactions under the import regime.

By 2015, the rate of VAT will increase to 16% on the temporary importation of goods, and on the transfer between maquiladoras of goods under temporary importation.

With the first applications for VAT certification, the manufacturing sector and the government could face various challenges and opportunities, which must be resolved so that maquiladoras may obtain VAT certifications.

Read an April 2014 report (Spanish) prepared by the KPMG member firm in Mexico: Certificación para el IVA de maquiladoras

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