김영곤 (변호사, 공인 회계사)
외국 (한국, 미국, etc) 사업체로써, 멕시코 국내 고정사업장이 존재하지 않지만, 멕시코 소비자 상대 인터넷 상 상품/서비스 판매를 하는 경우, 연방세법 27조, D, VIII 절 의거, RFC (멕시코 Tax ID)를 등록해야만 한다.
RFC 등록의무는 부가가치세법 (LIVA) 18-D 항 언급과 함께, 부가가치세 납부 및 월별 서비스양등과 같은 의무를 나열하고 있다.
상기 외국 사업체로 RFC를 등록하려면, 실무를 안내하는 조례 (RMF 2025) 12.1.1, 12.1.3 항 및 행정서류를 안내하는 첨부 서류 (Anexo) 1-A 항, 1/PLT를 참고한다.
이와 같은 외국사업체의 RFC 등록은 멕시코 법적 대리인을 통하여 수행되는데, 동 대리인은 외국 사업체 세무 관련 연대 보증 책임이 부가된다.
2025년 4월 30일 기준, 멕시코 국내 고정사업장이 없고, 인터넷을 통한 판매/서비스 제공 사업활동을 하는 사업체는 총 260개 공표되고 있다. 대부분 미국 사업체이다.
|
No.
|
Denominación o razón social
|
Nombre comercial
|
Ciudad y país de
origen |
Fecha de
inscripción en el RFC |
Clave en el RFC
|
|
1
|
1898 Ventures, LLC.
|
1898 Ventures, LLC.
|
Estados Unidos de
América |
26/12/2023
|
MON2111098F7
|
|
2
|
Acamica, Inc.
|
Acamica.
|
Estados Unidos de
América |
09/11/2020
|
AIN1401026A0
|
|
3
|
Accuity Inc.
|
Accuity Inc.
|
Estados Unidos de
América |
29/03/2022
|
AIN051201TE0
|
|
4
|
Acorn Media Group, Inc.
|
Acorn Media Group, Inc.
|
Estados Unidos de
América |
19/10/2020
|
AMG840410K2A
|
|
5
|
Adobe Inc.
|
|
Estados Unidos de
América |
23/10/2006
|
ASI980914J25
|
|
6
|
Ae Virtual Class, S.A.
|
Ae Virtual Class.
|
República De
Panamá |
01/08/2024
|
AVC2112018R8
|
|
7
|
Aei Collingham Holdings Co. Ltd.
|
Collingham.
|
Estados Unidos de
América |
15/12/2023
|
ACH981125BC7
|
|
8
|
Agoda Company Pte. Ltd.
|
Agoda.
|
República de
Singapur |
22/11/2021
|
APL0505191Z4
|
|
9
|
Ahrefs Pte. Ltd.
|
Ahrefs Pte. Ltd.
|
República de
Singapur |
08/02/2024
|
APL2201274XA
|
|
10
|
Airbnb Ireland Unlimited Company.
|
Airbnb Ireland Unlimited Company.
|
Irlanda
|
21/07/2020
|
AIU120412G29
|
|
11
|
Alexa Internet.
|
Alexa Internet.
|
Estados Unidos de
América |
09/06/2020
|
AIN970501J32
|
|
12
|
Alibaba.Com Singapore E-Commerce Private
Limited. |
Alibaba.Com Singapore E-Commerce Private Limited.
|
República de
Singapur |
21/11/2024
|
ASE071105C97
|
|
13
|
Amadeus It Group SA.
|
Amadeus It Group SA.
|
Reino de España
|
02/01/2023
|
AIG050204UM2
|
|
14
|
Amazon Eu S.A R.L.
|
Amazon Eu S.A.R.L.
|
Gran Ducado de
Luxemburgo |
25/09/2024
|
AES0406085M6
|
|
15
|
Amazon Media Eu S.A.R.L.
|
Amazon Media Eu S.A.R.L.
|
Gran Ducado de
Luxemburgo |
25/09/2024
|
AME240510PY5
|
|
16
|
Amazon Mexico Services, Inc.
|
Amazon Mexico Services, Inc.
|
Estados Unidos de
América |
14/06/2021
|
AMS130507JI3
|
|
17
|
Amazon Services Europe S.A R.L.
|
Amazon Services Europe S.A R.L.
|
Gran Ducado de
Luxemburgo |
24/06/2020
|
ASE030509UJ6
|
|
18
|
Amazon Services International, Inc.
|
Amazon Services International, Inc.
|
Estados Unidos de
América |
09/06/2020
|
ASI030624312
|
|
19
|
Amazon.Com Services LLC.
|
Amazon.Com Services LLC.
|
Estados Unidos de
América |
09/06/2020
|
ASL020118JS5
|
|
20
|
Amazon.Com.Ca, Inc.
|
|
Estados Unidos de
América |
10/06/2021
|
AIN001129CD5
|
|
21
|
Amboss Gmbh.
|
Amboss Gmbh.
|
República Federal
de Alemania |
08/07/2024
|
AGM000214BZ9
|
|
22
|
Ancestry Ireland Unlimited Company.
|
Ancestry Ireland Unlimited Company.
|
Irlanda
|
11/11/2020
|
AIU1109065Z7
|
|
23
|
Apple Services Latam LLC.
|
Apple.
|
Estados Unidos de
América |
30/07/2020
|
ASL1908207Z2
|
|
24
|
Aptoide S.A.
|
Aptoide S.A.
|
República
Portuguesa |
26/08/2024
|
ASA240403BP8
|
|
25
|
Arrivia, Inc.
|
Arrivia, Inc.
|
Estados Unidos de
América |
27/09/2023
|
AIN001117BE8
|
|
26
|
Arvato Digital Services LLC.
|
Arvato Digital Services LLC.
|
Estados Unidos de
América |
03/03/2021
|
ADS071005BB5
|
|
27
|
Association Of Certified Anti-Money Laundering
Specialists, LLC. |
Adtalem.
|
Estados Unidos de
América |
10/01/2022
|
ACA011107NX4
|
|
28
|
Atlassian PTY LTD.
|
Atlassian PTY LTD.
|
República de Austria
|
06/07/2023
|
APL02100895A
|
|
29
|
Aut O'Mattic A8C Ireland Limited.
|
Aut O'Mattic A8C Ireland Limited.
|
Irlanda
|
14/12/2022
|
AOA140204AI0
|
|
30
|
Avenu Learning LLC.
|
Avenu Learning LLC.
|
Estados Unidos de
América |
27/11/2020
|
ALL190503L98
|
|
31
|
Be2 S.A.R.L.
|
Be2 S.A.R.L.
|
Gran Ducado de
Luxemburgo |
17/11/2022
|
BSA061221NL8
|
|
32
|
Betterme International Limited.
|
Betterme International Limited.
|
República de Chipre
|
30/01/2025
|
BIL210205ER0
|
|
33
|
Blinks Labs GMBH.
|
Blinks Labs GMBH.
|
República Federal
de Alemania |
31/10/2023
|
BLG230102PM6
|
|
34
|
Blizzard Entertainment, Inc.
|
Blizzard Entertainment, Inc.
|
Estados Unidos de
América |
17/02/2021
|
BEI041203EC2
|
|
35
|
Bloomberg Finance L.P.
|
Bloomberg Finance L.P.
|
Estados Unidos de
América |
25/06/2020
|
BFL070605UE0
|
|
36
|
Bloomberg Index Services Limited.
|
Bloomberg Index Services Limited.
|
Reino Unido
|
02/12/2022
|
BIS140311MVA
|
|
37
|
Bloomberg L.P.
|
Bloomberg L.P.
|
Estados Unidos de
América |
22/02/2021
|
BLP861208T34
|
|
38
|
Bloomberg Tradebook Singapore Pte Ltd.
|
Bloomberg Tradebook Singapore Pte Ltd.
|
República de
Singapur |
15/11/2022
|
BTS010630SH6
|
|
39
|
Bolsas Y Mercados Españoles Inntech, S.A.
Sociedad Unipersonal. |
Bolsas Y Mercados Españoles Inntech, S.A. Sociedad
Unipersonal. |
Reino de España
|
19/09/2024
|
BME900524G32
|
|
40
|
Bolt Operations Oü.
|
Bolt Operations Oü.
|
República de
Estonia |
18/01/2021
|
BOO180725AZ1
|
|
41
|
Booking.Com B.V.
|
Booking.Com B.V.
|
Reino de los Países
Bajos |
06/11/2020
|
BBV9706235T7
|
|
42
|
Booking.Com Transport Limited.
|
Btl.
|
Reino Unido
|
14/01/2022
|
BTL040714EE2
|
|
43
|
Bredaker S.A.
|
Digital House Shools
|
República Oriental
del Uruguay |
05/03/2025
|
BRE2109176FA
|
|
44
|
Bright Market, LLC.
|
Fastspring.
|
Estados Unidos de
América |
10/12/2021
|
BML050628KF3
|
|
45
|
Browserstack, Inc.
|
Browserstack, Inc.
|
Estados Unidos de
América |
21/02/2024
|
BIN150521344
|
|
46
|
Canva PTY LTD.
|
Canva PTY LTD.
|
Commonwealth de
Australia |
01/03/2023
|
CPL120612SG6
|
|
47
|
Caterpillar Digital Services & Solutions Sarl.
|
Cdss.
|
Confederación
Suiza |
29/10/2020
|
CDS971223NU8
|
|
48
|
Chess.Com.LLC.
|
Chess.Com.LLC.
|
Estados Unidos de
América |
10/05/2024
|
CES160404I60
|
|
49
|
Clear Link Technologies, LLC.
|
Clear Link Technologies, LLC.
|
Estados Unidos de
América |
12/11/2021
|
CLT040415S31
|
|
50
|
College Board.
|
|
Estados Unidos de
América |
23/11/2021
|
CBO570425MP7
|
|
51
|
Complyworks Ltd.
|
Complyworks Ltd
|
Canadá
|
28/06/2023
|
CLT2008127F1
|
|
52
|
Copart, Inc.
|
Copart, Inc.
|
Estados Unidos de
América |
21/07/2022
|
CIN120106S63
|
|
53
|
Coupa Software Incorporated.
|
Coupa Software Incorporated.
|
Estados Unidos de
América |
18/11/2020
|
CSI0602176E2
|
|
54
|
Coursera, Inc.
|
Coursera, Inc.
|
Estados Unidos de
América |
13/07/2020
|
CIN111007CZ8
|
|
55
|
Cribl, Inc.
|
|
Estados Unidos de
América |
21/10/2024
|
CIN170516DJ0
|
|
56
|
Cricut, Inc.
|
Cricut, Inc.
|
Estados Unidos de
América |
17/07/2023
|
CIN201112PA4
|
|
57
|
Cullen International SA.
|
Cullen Internatinal.
|
Reino de Bélgica
|
17/09/2024
|
CIN8606189A5
|
|
58
|
Data.AI Inc.
|
Data.AI Inc.
|
Estados Unidos de
América |
17/05/2022
|
AAI120801SP4
|
|
59
|
Dataminr, Inc.
|
Dataminr, Inc.
|
Estados Unidos de
América |
31/10/2023
|
DIN090717RH1
|
|
60
|
Dazn Limited.
|
Dazn Limited.
|
Reino Unido
|
07/04/2021
|
DLI1507065WA
|
|
61
|
Dgnet Ltd.
|
Dgnet Ltd.
|
Reino Unido
|
04/12/2020
|
DLT9810057Q4
|
|
62
|
Dice Technology Ltd.
|
Endeavor.
|
Reino Unido
|
17/01/2022
|
DTL180126180
|
|
63
|
Didi Mobility Information Technology Pte. Ltd.
|
Didi Mobility Information Technology Pte. Ltd.
|
República de
Singapur |
04/09/2019
|
DMI1712045J9
|
|
64
|
Digital River Ireland Limited.
|
Digital River Ireland Limited.
|
Irlanda
|
27/11/2020
|
DRI050802ADA
|
|
65
|
Discord Inc.
|
Discord.
|
Estados Unidos de
América |
01/11/2021
|
DIN120322VA1
|
|
66
|
Dmx, LLC.
|
Dmx, LLC.
|
Estados Unidos de
América |
09/11/2023
|
DLC050425SI5
|
|
67
|
Domestika, Inc.
|
|
Estados Unidos de
América |
19/02/2021
|
DIN1712202P4
|
|
68
|
Doubleverify Inc.
|
Doubleverify Inc.
|
Estados Unidos de
América |
10/02/2021
|
DIN080527878
|
|
69
|
Ea Swiss Sarl.
|
Ea Swiss Sarl.
|
Confederación
Suiza |
29/09/2020
|
ESS191121QX3
|
|
70
|
Ebay Marketplaces Gmbh.
|
Ebay Marketplaces Gmbh.
|
Confederación
Suiza |
12/11/2020
|
EMG1611031N6
|
|
71
|
Educational Testing Service.
|
Educational Testing Service.
|
Estados Unidos de
América |
23/02/2022
|
ETS471219CD2
|
|
72
|
Elite Alliance Hospitality.
|
Elite Alliance Hospitality.
|
Estados Unidos de
América |
13/02/2024
|
EAH030423G25
|
|
73
|
Elsevier B. V.
|
|
Reino de los Países
Bajos |
14/02/2023
|
EBV791217PN7
|
|
74
|
Emplifi Czech Republic A.S.
|
Socialbakers A.S.
|
República Checa
|
01/09/2020
|
SAS100414QU4
|
|
75
|
Envato Elements Pty Ltd.
|
Envato Elements Pty Ltd.
|
Commonwealth de
Australia |
13/02/2024
|
EEP160722K70
|
|
76
|
Envato Placeit Pty Ltd.
|
Envato Placeit Pty Ltd.
|
Commonwealth de
Australia |
20/02/2024
|
EPP200210GR8
|
|
77
|
Envato Pty Ltd.
|
Envato Pty Ltd.
|
Commonwealth de
Australia |
01/03/2024
|
EPL060406AR4
|
|
78
|
Epic Games Commerce Gmbh.
|
Epic Games Commerce Gmbh.
|
Reino de Suecia
|
26/11/2024
|
EGC171003BV7
|
|
79
|
Epic Games International Sarl.
|
Epic Games International Sarl.
|
República Federal
de Alemania |
27/04/2023
|
EGI131216LW6
|
|
80
|
Escuela de Cocina Oü.
|
Escuela de Cocina Oü.
|
República de
Estonia |
05/07/2021
|
ECO200605G7A
|
|
81
|
Espasa Calpe, S.A.
|
Espasa Calpe, S.A.
|
Reino de España
|
13/12/2021
|
ECS911029DL4
|
|
82
|
Etsy, Inc.
|
|
Estados Unidos de
América |
24/03/2021
|
EIN060214DZ7
|
|
83
|
Expedia Lodging Partner Services Sarl.
|
Expedia Lodging Partner Services Sarl.
|
Confederación
Suiza |
25/08/2020
|
ELP091201J49
|
|
84
|
Expedia, Inc.
|
Expedia.
|
Estados Unidos de
América |
22/06/2020
|
EIN131115UE7
|
|
85
|
Facebook Payments International Limited.
|
Facebook Payments International Limited.
|
Irlanda
|
17/08/2020
|
FPI110310M26
|
|
86
|
Fender Digital LLC.
|
Fender Digital LLC.
|
Estados Unidos de
América |
06/08/2020
|
FDL151231HH2
|
|
87
|
Fenix International Limited.
|
Fenix International Limited.
|
Reino Unido
|
10/03/2022
|
FIL160901888
|
|
88
|
Figma, Inc.
|
Figma, Inc.
|
Estados Unidos de
América |
03/07/2023
|
FIN121019CU5
|
|
89
|
Financial & Risk Transaction Services Ireland
Limited. |
Financial & Risk Transaction Services Ireland Limited.
|
Irlanda
|
03/12/2021
|
FAR180326Q67
|
|
90
|
Fitch Solutions, Inc.
|
Fitch Solutions, Inc.
|
Estados Unidos de
América |
24/02/2021
|
FSI970930EQ1
|
|
91
|
Fiverr Inernational Ltd.
|
|
Estado de Israel
|
28/07/2021
|
FIL100429FUA
|
|
92
|
Formula One Digital Media Limited.
|
Formula One Digital Media Limited.
|
Reino Unido
|
13/01/2023
|
FOD1402278U0
|
|
93
|
Frank Russell Company.
|
Frank Russell Company.
|
Estados Unidos de
América |
28/04/2023
|
FRU820317MNA
|
|
94
|
Freelancer International Pty Ltd.
|
Freelancer International Pty Ltd.
|
Commonwealth de
Australia |
21/01/2021
|
FIP090108JQ2
|
|
95
|
Freeletics GMBH.
|
Freeletics GMBH.
|
República Federal
de Alemania |
06/03/2023
|
FGM130325CN1
|
|
96
|
Freepik Company S.L.U.
|
Freepik.
|
Reino de España
|
01/04/2024
|
FSL120321CX2
|
|
97
|
FTSE International Limited.
|
FTSE International Limited.
|
Reino Unido
|
10/04/2023
|
FIL950925KM8
|
|
98
|
Funimation Global Group, LLC.
|
Funimation Global Group, LLC.
|
Estados Unidos de
América |
14/10/2020
|
FGG000901J50
|
|
99
|
Gameforge 4D Gmbh.
|
Gameforge.
|
República Federal
de Alemania |
16/04/2021
|
GDG041109A45
|
|
100
|
Getabstract Ag.
|
Getabstract Ag.
|
Confederación
Suiza |
01/06/2021
|
GAG991018M63
|
|
101
|
Getyourguide Deutschland Gmbh.
|
Getyourguide Deutschland Gmbh.
|
República Federal
de Alemania |
18/01/2023
|
GDG080211634
|
|
102
|
Google Asia Pacific.
|
Google Asia Pacific.
|
República de
Singapur |
24/04/2023
|
GAP080911L50
|
|
103
|
Google Commerce Limited.
|
Google Commerce Limited.
|
IRLANDA
|
27/02/2023
|
GCL120418TH7
|
|
104
|
Google LLC.
|
Google LLC.
|
Estados Unidos de
América |
14/12/2020
|
GLC021022EZ9
|
|
105
|
Goto Technologies Ireland Unlimited Company.
|
Goto Technologies Ireland Unlimited Company.
|
Irlanda
|
12/11/2021
|
LIU210602RP5
|
|
106
|
Gympass Us LLC.
|
Gympass.
|
Estados Unidos de
América |
20/10/2022
|
GUL17082947A
|
|
107
|
Habitissimo, S.L.U.
|
Habitissimo, S.L.U.
|
Reino de España
|
10/11/2020
|
HSL090504K80
|
|
108
|
Harvard Business School Publishing Corporation.
|
Harvard Business School Publishing Corporation.
|
Estados Unidos de
América |
04/05/2021
|
HBS930104RU6
|
|
109
|
Hbo Digital Latin America LLC.
|
HBO Digital Latin America LLC.
|
Estados Unidos de
América |
16/07/2020
|
HDL170310NP7
|
|
110
|
Herbion USA Inc.
|
Herbion USA Inc.
|
Estados Unidos de
América |
18/08/2023
|
HUI080425FT1
|
|
111
|
High Morale Developments Limited.
|
High Morale Developments Limited.
|
Hong Kong
|
09/11/2021
|
HMD051013H80
|
|
112
|
Homeaway.Com, Inc.
|
Homeaway.Com, Inc.
|
Estados Unidos de
América |
23/06/2020
|
HIN050121KJ5
|
|
113
|
Honor Information Technology Co., Limited.
|
Honor Information Technology Co., Limited.
|
Hong Kong
|
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Tiktok Inc
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14/02/2023
|
UTS090101PI3
|
|
240
|
Upflex, Inc.
|
Upflex, Inc.
|
Estados Unidos de
América |
17/01/2022
|
UIN171117RP1
|
|
241
|
Upwork Global Inc.
|
|
Estados Unidos de
América |
14/10/2021
|
UGI0301223D6
|
|
242
|
USEME OÜ.
|
USEME OÜ.
|
República de
Estonia |
20/01/2025
|
UOU1810307X6
|
|
243
|
Valve Corporation.
|
Valve Corporation.
|
Estados Unidos de
América |
15/12/2021
|
VCO030424EXA
|
|
244
|
Various, Inc.
|
Various, Inc.
|
Estados Unidos de
América |
05/11/2020
|
VIN9802107J4
|
|
245
|
Verticales Intercom, Sociedad Limitada.
|
Verticales Intercom, Sociedad Limitada.
|
Reino de España
|
09/07/2020
|
VIL071126SJ6
|
|
246
|
Viki Inc.
|
Viki Inc.
|
Estados Unidos de
América |
07/08/2023
|
VIN070611CP3
|
|
247
|
Vimeo.Com, Inc.
|
Vimeo.
|
Estados Unidos de
América |
18/10/2022
|
VIN160429646
|
|
248
|
Vorwerk International & Co. Kmg.
|
Vorwerk.
|
Confederación
Suiza |
04/09/2020
|
VIA950721IH2
|
|
249
|
Warnermedia Direct Latin America, LLC.
|
Warnermedia Direct Latin America, LLC.
|
Estados Unidos de
América |
10/01/2022
|
WDL201006ED6
|
|
250
|
Wix.Com Ltd.
|
Wix.
|
Estado de Israel
|
30/11/2020
|
WLT061005SK7
|
|
251
|
Woba B.V.
|
Woba B.V.
|
Reino de los Países
Bajos |
04/04/2024
|
WBV220922S82
|
|
252
|
Wolfram Alpha LLC.
|
Wolfram Alpha.
|
Estados Unidos de
América |
10/08/2022
|
WAL990627BZ0
|
|
253
|
Woocommerce Ireland Limited.
|
Woocommerce Ireland Limited.
|
Irlanda
|
26/09/2023
|
WIL201125QJ9
|
|
254
|
World Compliance, Inc.
|
World Compliance, Inc.
|
Estados Unidos de
América |
16/02/2022
|
WCI070529D98
|
|
255
|
World Talent Advertising And Communications,
S.L.U. |
World Talent Advertising And Communications, S.L.U.
|
Reino de España
|
22/01/2024
|
WTA060405SK3
|
|
256
|
Xsolla (USA), Inc.
|
Xsolla (USA), Inc.
|
Estados Unidos de
América |
01/12/2022
|
XUI0903022S1
|
|
257
|
Zeptolab Uk Limited.
|
Zeptolab Uk Limited.
|
Reino Unido
|
13/05/2021
|
ZUL1101148LA
|
|
258
|
ZHONGSHANSHILINXIHANGDIANZISHANGWUY
OUXIANGONGSI. |
ZHONGSHANSHILINXIHANGDIANZISHANGWUYOU
XIANGONGSI. |
República Popular
China |
03/01/2024
|
ZHO2307133V5
|
|
259
|
Zoom Video Communications, Inc.
|
Zoom Video Communications, Inc.
|
Estados Unidos de
América |
17/06/2020
|
ZVC110421C76
|
|
260
|
Zwift, Inc.
|
Zwift, Inc.
|
Estados Unidos de
América |
25/03/2021
|
ZIN1607014X5
|
Nota: Fecha de corte de la información 30 de abril de 2025.