Recently, the Mexican government introduced new tax reform regulations. Starting June 1, 2020, Amazon is required to pay taxes to the Mexican government as an income tax and VAT withholding agent for your total monthly sales. If you import inventory into Mexico, you must pay destination duties, taxes, and customs clearance fees before you can sell your products to customers on Amazon.com.mx or store them in Amazon fulfillment centers in Mexico.

Your Registro Federal de Contribuyentes Identification Number (RFC ID) determines the monthly income tax withholding amount calculated by Amazon. For sellers who have provided an RFC ID, a different calculation method will be applied:

For sellers who have provided an RFC ID, a different calculation method will be applied:

▶ If you have registered a valid RFC ID and you are an individual registered seller (natural person), Amazon will calculate income tax at a rate of 0.4%-5.4% based on the seller's total monthly sales and remit these amounts to the Mexican tax authority.

▶ If you have registered a valid RFC ID and you are an entity/registered business seller (legal entity), Amazon will not withhold any income tax on the monthly sales of business sellers.

Amazon will look at several metrics in your selling account to determine if you are subject to withholding income tax. Examples include registered addresses, shipping settings, billing information, banking information, credit card information, etc.

* You can find details of the amount of income tax withheld by Amazon on your selling account.

01 Open 👉 link (If you already have an RFC ID, please ignore this step)

02 Log in to Seller Central > select “Settings” > select “Account Information”

03 Select “Tax Information” > click “RFC ID”

04 Enter your RFC ID

05 Click “Update” > Close the page or click “Back”

Q1 In the following situations, you must provide Amazon with a valid RFC ID!

▼ I am a Mexican resident and I sell products in an online store in Mexico
▼ I'm a Mexican resident, but I sell products at a non-Mexican online store
▼ I'm not a Mexican resident, but I have an online sales office in Mexico
▼ I'm not a Mexican resident, but I have inventory in Mexico

Q2 How does Amazon determine if I need to pay withholding income tax?

Amazon looks at various metrics in your selling account, such as your registered address, shipping settings, billing information, bank information, and credit card information to determine your location.

Q3 I have provided my RFC ID in my Mexican seller account. Do I need to provide it again?

If the RFC ID you previously provided is valid, you don't need to provide it again.

Q4 I added an RFC ID to my Mexican seller account. Do I need to provide the same information on Amazon.com and Amazon.ca?

No. If you provide a valid RFC ID or have provided your RFC ID, this information will also be reflected in the Amazon.com and Amazon.ca online stores.

Q5 Where can I check the amount of income tax Amazon has withheld from my selling account?

You can find details on the amount of income tax withheld by Amazon on your selling account.

Q6 Is the use of self-delivery the same regulations as Fulfilment by Amazon (FBA) when importing?

Self-delivery from overseas or delivery using remote logistics from the US will not incur VAT or income tax.

Q7 When importing inventory into Mexico, what else do I need to pay attention to?

If the seller does not have a valid RFC ID and the inventory is shipped within Mexico (FBA or other warehouse in Mexico), Amazon will collect 36% tax (16% VAT +20% income tax) based on this portion of the total sales.