Actualización del Padrón de Plataformas Digitales
Con fecha 15 de septiembre de 2025 se publica en el Diario Oficial de la Federación el Oficio 700 04 00 00 00 2025-074 mediante el cual se da a conocer el listado de Prestadores de Servicios Digitales Inscritos en el Registro Federal de Contribuyentes, en términos del artículo 18-D, primer párrafo, fracción I, de la Ley del Impuesto al Valor Agregado vigente.
De conformidad con el Régimen de Plataformas Digitales de residentes en el extranjero, para efectos de la Ley del Impuesto al Valor Agregado (IVA), los residentes en el extranjero sin establecimiento permanente en México que proporcionen servicios digitales a receptores ubicados en territorio nacional tienen la obligación de inscribirse en el Registro Federal de Contribuyentes (RFC).
Los inscritos en el RFC deberán trasladar el IVA a sus clientes en México, cobrarlo y enterarlo a la autoridad en los plazos y términos que establece la propia ley del impuesto.
La autoridad, por su parte, tiene la obligación de dar a conocer tanto en su página de Internet como en el Diario Oficial de la Federación la lista de los residentes en el extranjero que se encuentren registrados en el RFC.
En términos de la Regla Miscelánea 12.1.5. la información se publicará de manera bimestral a más tardar los primeros 15 días de enero, marzo, mayo, julio, septiembre y noviembre, y los datos a informar son: Denominación o razón social, nombre comercial, ciudad y país de origen y la fecha de inscripción en el RFC.
Nuevas plataformas
Hay 2 nuevas plataformas registradas en el Padrón:
| No. | Denominación o razón social |
| 96 | Fora Travel Latam LLC. |
| 240 | Travelscape, LLC. |
Plataformas removidas
En esta publicación no se remueve ninguna plataforma del Padrón.
Listado completo
El listado completo de Prestadores de Servicios Digitales Inscritos en el Registro Federal de Contribuyentes al 31 de agosto de 2025 es:
| No. | Nombre comercial |
| 1 | 1898 Ventures, LLC. |
| 2 | Acamica. |
| 3 | Accuity INC. |
| 4 | Acorn Media Group, INC. |
| 5 | Adobe INC. |
| 6 | Ae Virtual Class. |
| 7 | Collingham. |
| 8 | Agoda. |
| 9 | Ahrefs Pte. LTD. |
| 10 | Airbnb Ireland Unlimited Company. |
| 11 | Alexa Internet. |
| 12 | Alibaba.Com Singapore E-Commerce Private Limited. |
| 13 | Amadeus It Group SA. |
| 14 | Amazon Eu S.A.R.L. |
| 15 | Amazon Media Eu S.A.R.L. |
| 16 | Amazon Mexico Services, INC. |
| 17 | Amazon Services Europe S.A R.L. |
| 18 | Amazon Services International, INC. |
| 19 | Amazon.Com Services LLC. |
| 20 | Amazon.Com.Ca, INC. |
| 21 | Amboss GMBH. |
| 22 | Ancestry Ireland Unlimited Company. |
| 23 | Apple. |
| 24 | Aptoide S.A. |
| 25 | Arrivia, INC. |
| 26 | Arvato Digital Services LLC. |
| 27 | Adtalem. |
| 28 | Atlassian PTY LTD. |
| 29 | Aut O’Mattic A8C Ireland Limited. |
| 30 | Avenu Learning LLC. |
| 31 | Be2 S.A.R.L. |
| 32 | Bees Global AG. |
| 33 | Betterme International Limited. |
| 34 | Blinks Labs GMBH. |
| 35 | Blizzard Entertainment, INC. |
| 36 | Bloomberg Finance L.P. |
| 37 | Bloomberg Index Services Limited. |
| 38 | Bloomberg L.P. |
| 39 | Bloomberg Tradebook Singapore Pte LTD. |
| 40 | Bolsas Y Mercados Españoles Inntech, S.A. Sociedad Unipersonal. |
| 41 | Bolt Operations OÜ. |
| 42 | Booking.Com B.V. |
| 43 | BTL. |
| 44 | Boweight Technologies LLC. |
| 45 | Digital House Shools |
| 46 | Fastspring. |
| 47 | Browserstack, INC. |
| 48 | Canva PTY LTD. |
| 49 | CDSS. |
| 50 | Chess.Com.LLC. |
| 51 | Clear Link Technologies, LLC. |
| 52 | College Board. |
| 53 | Complyworks LTD. |
| 54 | Copart, INC. |
| 55 | Harvey. |
| 56 | Coupa Software Incorporated. |
| 57 | Coursera, INC. |
| 58 | Cribl, INC. |
| 59 | Cricut, INC. |
| 60 | Cullen Internatinal. |
| 61 | Data.AI INC. |
| 62 | Dataminr, INC. |
| 63 | Dazn Limited. |
| 64 | Dgnet LTD. |
| 65 | Endeavor. |
| 66 | Didi Mobility Information Technology Pte. LTD. |
| 67 | Digital River Ireland Limited. |
| 68 | Discord. |
| 69 | Dmx, LLC. |
| 70 | Domestika, INC. |
| 71 | Doubleverify INC. |
| 72 | Ea Swiss SARL. |
| 73 | Ebay Marketplaces GMBH. |
| 74 | Educational Testing Service. |
| 75 | Temu. |
| 76 | Elite Alliance Hospitality. |
| 77 | Elsevier B. V. |
| 78 | Socialbakers A.S. |
| 79 | Envato Elements Pty LTD. |
| 80 | Envato Placeit Pty LTD. |
| 81 | Envato Pty LTD. |
| 82 | Epic Games Commerce GMBH. |
| 83 | Epic Games International SARL. |
| 84 | Escuela de Cocina OÜ. |
| 85 | Espasa Calpe, S.A. |
| 86 | Etsy, INC. |
| 87 | Expedia Lodging Partner Services SARL. |
| 88 | Expedia. |
| 89 | Facebook Payments International Limited. |
| 90 | Fender Digital LLC. |
| 91 | Fenix International Limited. |
| 92 | Figma, INC. |
| 93 | Financial & Risk Transaction Services Ireland Limited. |
| 94 | Fitch Solutions, INC. |
| 95 | Fiverr Inernational LTD. |
| 96 | Fora Travel Latam LLC. |
| 97 | Formula One Digital Media Limited. |
| 98 | Frank Russell Company. |
| 99 | Freelancer International Pty LTD. |
| 100 | Freeletics GMBH. |
| 101 | Freepik. |
| 102 | FTSE International Limited. |
| 103 | Funimation Global Group, LLC. |
| 104 | Gameforge. |
| 105 | Getabstract AG. |
| 106 | Getyourguide Deutschland GMBH. |
| 107 | Google Asia Pacific. |
| 108 | Google Commerce Limited. |
| 109 | Google LLC. |
| 110 | Goto Technologies Ireland Unlimited Company. |
| 111 | Gympass. |
| 112 | Habitissimo, S.L.U. |
| 113 | Harvard Business School Publishing Corporation. |
| 114 | HBO Digital Latin America LLC. |
| 115 | Herbion USA INC. |
| 116 | High Morale Developments Limited. |
| 117 | Homeaway.Com, INC. |
| 118 | Honor Information Technology Co., Limited. |
| 119 | Hostelworld.Com Limited. |
| 120 | Hotel Tonight, LLC. |
| 121 | Hotmart B.V. |
| 122 | Huawei Services (Hong Kong) Co., Limited. |
| 123 | Humble Bundle, INC. |
| 124 | Humor Rainbow, INC. |
| 125 | I.N.D Mobile Technologies LTD. |
| 126 | IELTS. |
| 127 | Imdb.Com, INC. |
| 128 | Img Arena Uk LTD. |
| 129 | Img Media Limited. |
| 130 | Informa Telecoms & Media Limite. |
| 131 | Informa Telecoms & Media Limited. |
| 132 | Interdate, S.A. |
| 133 | IBFD. |
| 134 | Iwsr Drinks Market Analysis Limited. |
| 135 | Mision Troder. |
| 136 | Jumio Corporation. |
| 137 | Kajabi, LLC. |
| 138 | KAYAK. |
| 139 | Kelley Blue Book Co., INC. |
| 140 | Khan Academy, INC. |
| 141 | Kst Data, INC. |
| 142 | Laicg LLC. |
| 143 | Latam Streamco INC. |
| 144 | Les Mills. |
| 145 | Lexisnexis Risk Solutions Fl INC. |
| 146 | Linkedin. |
| 147 | LNRS Data Services INC. |
| 148 | Logitech Services SA. |
| 149 | Lumos App, INC. |
| 150 | Maersk. |
| 151 | Majestic Solutions, S.L. |
| 152 | Manheim Remarketing, INC. |
| 153 | Mapbox. |
| 154 | Match Group, LLC. |
| 155 | Meisterlabs GMBH. |
| 156 | Facebook Technologies Ireland Limited. |
| 157 | Microsoft Corporation. |
| 158 | Midjourney, INC. |
| 159 | Moco Studios Private Limited. |
| 160 | Momentive Europe Unlimited Company. |
| 161 | Mood Media North America, LLC. |
| 162 | Msci Esg Research (Uk) Limited. |
| 163 | Msci Limited. |
| 164 | Mtv Networks Latin America INC. |
| 165 | Muzak LLC. |
| 166 | Myheritage LTD. |
| 167 | Mypengo Mobile USA INC. |
| 168 | Navitaire LLC. |
| 169 | NBA Digital Services International, INC. |
| 170 | NBA Properties, INC. |
| 171 | NBC Universal Global Networks Latin America LLC. |
| 172 | NCS Pearson, INC. |
| 173 | Neon Commerce, INC. |
| 174 | Nintendo Of America INC. |
| 175 | Noom, INC. |
| 176 | Nordvpn S.A. |
| 177 | Nutanix, INC. |
| 178 | Oil Price Information Service, LLC. |
| 179 | Ookla, LLC. |
| 180 | Open Education LLC. |
| 181 | Opentable. |
| 182 | Paddle.Com. |
| 183 | Paycom Payroll, LLC. |
| 184 | Paypro Global, INC. |
| 185 | Playnetwork, INC. |
| 186 | Plentyoffish Media ULC. |
| 187 | Pluralsight, LLC. |
| 188 | Prodigios Interactivos, S.A. |
| 189 | Project Management Institute, INC. |
| 190 | Proxima Beta Pte. Limited. |
| 191 | Quinco & Cie INC. |
| 192 | Rebuilding Technology Pte. LTD. |
| 193 | Refinitiv Limited. |
| 194 | Refinitiv Transaction Services Limited. |
| 195 | Refinitiv Transaction Services Pte. LTD. |
| 196 | Retail Logistics Excellence-Relex OY. |
| 197 | Riot Games, INC. |
| 198 | Roblox Corporation. |
| 199 | Rock Solid Uk LTD. |
| 200 | Roku, INC. |
| 201 | Royaltystat LLC. |
| 202 | S&P Global INC. |
| 203 | S&P Global Market Intelligence INC. |
| 204 | S&P Opco, LLC. |
| 205 | Salesforce, INC. |
| 206 | Samsung Electronics Co., LTD. |
| 207 | Securus Technologies. |
| 208 | Semrush INC. |
| 209 | Sievo OY. |
| 210 | Silobreaker Limited. |
| 211 | Skyscanner Limited. |
| 212 | Slack Technologies Limited. |
| 213 | Social Online Payments Limited. |
| 214 | Sony Interactive Entertainment LLC. |
| 215 | Sony Music Solutions INC. |
| 216 | Sportradar AG. |
| 217 | Sports News Television LP. |
| 218 | Spotify AB. |
| 219 | Sprout Social, INC. |
| 220 | Sprouting Oak, LLC |
| 221 | Starzplay Direct Us, LLC. |
| 222 | Statista INC. |
| 223 | Stockx LLC. |
| 224 | Storytel Sweden AB. |
| 225 | Strategy Analytics Limited. |
| 226 | Strava, INC. |
| 227 | Streamray INC. |
| 228 | Surfshark B.V. |
| 229 | Sussex Directories Ireland Limited. |
| 230 | Syngenta Agro. |
| 231 | Teachable, INC. |
| 232 | Bpool. |
| 233 | The Mind Hub Company, S.L. |
| 234 | Tiktok |
| 235 | Tillster, INC. |
| 236 | Tradingview, INC. |
| 237 | Trans World International, LCC. |
| 238 | Transferroom LTD. |
| 239 | Travelclick, INC. |
| 240 | Travelscape, LLC Sin Tipo De Sociedad. |
| 241 | Truvalia Global Classifieds OOD. |
| 242 | Twitch Interactive, INC. |
| 243 | Uber B.V. |
| 244 | Uber Motorbike B.V. |
| 245 | Udemy, INC. |
| 246 | Unity Technologies SF. |
| 247 | Upflex, INC. |
| 248 | Upwork Global INC. |
| 249 | USEME OÜ. |
| 250 | Valve Corporation. |
| 251 | Various, INC. |
| 252 | Verticales Intercom, Sociedad Limitada. |
| 253 | Viki INC. |
| 254 | Vimeo. |
| 255 | Vorwerk. |
| 256 | Warnermedia Direct Latin America, LLC. |
| 257 | Wix. |
| 258 | Woba B.V. |
| 259 | Wolfram Alpha. |
| 260 | Woocommerce Ireland Limited. |
| 261 | World Compliance, INC. |
| 262 | World Talent Advertising And Communications, S.L.U. |
| 263 | Twitter, INC. |
| 264 | Xsolla (USA), INC. |
| 265 | Zeptolab Uk Limited. |
| 266 | ZHONGSHANSHILINXIHANGDIANZISHANGWUYOUXIANGONGSI. |
| 267 | Zoom Video Communications, INC. |
| 268 | Zwift, INC. |
