Read this to learn how Mexico's withholding tax regulations affect your GetYourGuide payouts and how to reclaim withheld amounts through your tax returns.
What is the withholding tax requirement in Mexico?
Since 1 January 2026, Mexican tax legislation requires digital marketplaces like GetYourGuide to withhold specific taxes from suppliers registered for VAT in Mexico. This mandatory compliance ensures GetYourGuide maintains its VAT registration in Mexico and continues operating in the market.
The withholding applies to all Mexican suppliers and includes:
8% IVA (Value Added Tax) from the total booking value
2.5% ISR (Income Tax) from the total booking value
These rates apply whether you are registered as an individual (persona física) with a 13-character RFC or as a company (persona moral) with a 12-character RFC.
Why is GetYourGuide withholding tax from my payouts?
Mexican tax rules require digital platforms such as GetYourGuide to withhold income tax (ISR) and value-added tax (IVA) on payments made to all Mexican suppliers. GetYourGuide is legally obliged to calculate, withhold, and remit these taxes to the Mexican tax authority (SAT) based on the information you provide and applicable law.
This withholding system is essential for maintaining GetYourGuide's VAT registration in Mexico. High rates of tax non-compliance in Mexico necessitate strict enforcement measures, ensuring continued market access and operational stability for all partners.
Is this withholding an additional cost to my business?
No. The withholding is not an additional cost if you are registered and filing your Mexican tax returns.
The amounts withheld are advance payments that you may generally credit or offset in your regular IVA and ISR returns, in line with SAT rules and your tax regime. This means the tax withheld by GetYourGuide can be used to reduce your overall tax liability when you file your returns.
How can I reclaim or credit the withheld tax?
After each month, GetYourGuide will issue a CFDI de retenciones e información de pagos for the withholdings related to your GetYourGuide income for the previous month.
This CFDI will include:
The SAT digital stamp
A QR code
The amounts subject to withholding tax
The corresponding IVA and ISR withheld and paid on your behalf
You or your tax advisor can use this CFDI as supporting documentation when submitting your periodic VAT and Income Tax returns, so that the tax withheld by GetYourGuide can be credited or reclaimed according to the rules applicable to your tax regime.
Please note that GetYourGuide cannot provide individual tax advice. For specific questions on how to claim the withholding, contact your tax advisor or SAT directly.
What is a CFDI and how will I receive it?
A CFDI is the official electronic tax document used in Mexico to record and support taxable transactions and tax withholdings.
For the withholding related to your GetYourGuide income, we will issue a CFDI with the corresponding complements, SAT stamp, and QR code. GetYourGuide will send this CFDI for the previous month to the primary email address registered in your GetYourGuide supplier account, provided you have supplied all relevant information.
We recommend that you download and securely store all CFDIs issued by GetYourGuide for your accounting and tax records.
What information do I need to provide to receive my CFDI?
The information required depends on whether you are registered as an individual or a company.
If you are an individual supplier (persona física, VAT-registered)
Ensure that the following data in your GetYourGuide supplier profile is complete and correct:
Your RFC (13 characters for individuals)
Your CURP (18 characters)
Your full name exactly as registered with SAT
The postal code of your tax domicile (domicilio fiscal)
If you are a company supplier (persona moral, VAT-registered)
Ensure that your GetYourGuide supplier profile includes:
Your RFC (12 characters for companies)
Your full legal name or corporate name (razón social) as registered with SAT
The postal code of your tax domicile
Providing accurate information allows us to issue a CFDI that is valid for tax purposes and to apply the correct withholding rates under the Mexican platform rules. If your data is missing or incorrect, the CFDI may be rejected by SAT.
Understanding VAT on GetYourGuide commission
GetYourGuide applies Mexican VAT of 16% to the commission charged to suppliers of Mexican tours. As a provider of digital services in Mexico, GetYourGuide must strictly adhere to all aspects of Mexican tax law, including applying 16% VAT to the commission charged for platform use.
This VAT paid can be deducted in your VAT return. You should retain all invoices from GetYourGuide as proof that the VAT has been incurred and contact your accountant or tax office if you need advice on how to claim this.
The monthly invoice GetYourGuide provides to suppliers meets all SAT requirements. As a non-resident provider of digital services in Mexico, GetYourGuide invoices are not required to contain items mandatory for a valid Mexican invoice, such as SAT stamps or QR codes.
Legislative references
| Queries | Legislative references | Obligation | Provision / Rates | Link |
|---|---|---|---|---|
| IVA for GetYourGuide's own commissions (B2C/B2B) | VAT Law Article 18-D | Calculate Mexican VAT at 16% on the total commissions and fees charged by GetYourGuide each calendar month and pay it by the 17th day of the following month. | 16% IVA on GetYourGuide commission income; monthly VAT return and payment obligation as registered VAT taxpayer. | LIVA vatcalc |
| IVA withholding for individual sellers | VAT Law Article 18-J Section II(a) | When GetYourGuide collects the price and VAT for services provided by an individual through the platform, it must withhold part or all of the VAT and remit it to SAT by the 17th of the following month; issue CFDI for the VAT withheld within the statutory deadline. | 50% of VAT if the individual provides a valid RFC; 100% of VAT if the individual does not provide an RFC. | LIVA vatcalc |
| IVA withholding for legal entities (companies) – from 2026 | VAT Law Article 18-J (legal-entity withholding rules) | From 1 January 2026, when GetYourGuide collects the price and VAT for services supplied by a Mexican legal entity or non-resident with Mexican-source operations, it must withhold VAT and remit it monthly; CFDI of VAT withholding must be issued. | 50% of VAT if the seller is a legal entity that provides a valid RFC; 100% of VAT if no RFC is provided. | LIVA vatcalc |
Frequently asked questions
Why is GetYourGuide withholding tax from my payouts?
Mexican tax rules require digital platforms such as GetYourGuide to withhold income tax (ISR) and value-added tax (IVA) on payments made to all Mexican suppliers. GetYourGuide is legally obliged to calculate, withhold, and remit these taxes to SAT.
When did these withholding requirements start?
The withholding tax regime became effective on 1 January 2026 for all Mexican suppliers.
What happens if I don't provide my RFC or other required information?
If you do not provide a valid RFC, GetYourGuide may be required to withhold 100% of VAT instead of 50%. Additionally, without complete information, GetYourGuide cannot issue a valid CFDI, which you need to reclaim withheld taxes.
Can I opt out of the withholding system?
No. This is a legal requirement under Mexican tax law. All digital platforms operating in Mexico must comply with these withholding rules.
How do I update my supplier profile with the required information?
Go to Finance > Payment & tax details in the Supplier Portal and ensure all required fields are complete and accurate. Save your changes once updated.
Who can I contact if I have questions?
If you have questions about the withholding, the CFDI you received, or the information required in your GetYourGuide profile, contact the tax team at tax.communications@getyourguide.com. Include your supplier ID and a brief description of your question for efficient review.
VAT is already included in the listed ticket price. Why is GetYourGuide applying VAT again?
When a customer books a ticket on the platform, the transaction takes place between you and the customer for VAT purposes. When GetYourGuide charges commission for using the platform, this is a separate transaction and VAT must be applied. SAT expects you to collect VAT on your bookings and GetYourGuide to collect VAT on its commission income.
Ensure your supplier profile includes accurate RFC and tax domicile information to receive your CFDI and reclaim withheld taxes. Store all CFDIs securely for your accounting and tax records.