When the tax reform that established the digital platforms' obligations to withhold a percentage of the revenue generated through them went into effect, a scaled system was established where the withholdings were higher the higher the revenue was. This resulted in that, if the law was followed by the book, digital platforms could not disburse revenue until after the en of the month as, unless the highest level of withholdings was achieved from the beginning of the month, they did not have the total amounts to withhold from.
Therefore, and in order to make calculations easier, the corresponding law articles were reformed to establish a flat withholding rate based on the kind of revenue generated, regardless of the amount. With this new reform, withholding rates will be as follows:
For passenger transportation and delivery services (Uber, UberEats, Rappi, etc)
2.1%
For short-term rental services (AirBnB, VRBO, Home Away, etc) 4%
Regarding goods sales and providing services (Amazon, eBay, Mercado Libre, etc) (Amazon, eBay, Mercado Libre, etc) 1%
It is important to keep in mind that digital intermediaries have an obligation not only to withhold the tax, but to issue the appropriate withholdings certificates. Initially, the law stipulates that these certificates must be CFDI (Comprobante Fiscal Digital por Internet, this is the official name for electronic receipts, including invoices--facturas--, payroll slips, etc) in XML format and they have to be digitally stamped as any other factura, which would make it possible to download said certificates from SAT's servers. However, in order to make this transition easier for the digital intermediaries, they have an option not to digitally tamp them. A clear example of this is AirBnb's withholdings certificates downloaded from Facturify that say "Este no es un CFDI ni es una representación impresa de un CFDI" (This is neither a CFDI nor a printed representation of a CFDI". Because of this option digital intermediaries have been given, those PDF files are official fiscal documents even though they have not been digitally stamped.
Feel free to contact us if you are having trouble obtaining your withholdings certificates or problems with a digital intermediary's withholdings.
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