wish商户平台墨西哥VAT介绍
墨西哥政府出台的新税收改革法案要求 Wish 代扣墨西哥商户在 Wish 平台上的销售增值税 (VAT)。具体来说，如果通过 Wish 平台售出的产品从墨西哥地址发货且收货地址（即目的地）位于墨西哥，则该产品的销售额需缴纳增值税。
重要提示：商户的墨西哥联邦注册税号（RFC 税号）将决定 Wish 从其销售额中收取增值税的方式。
自 UTC 时间2020年12月21日晚8时起，Wish 将开始向符合上述增值税纳税要求的产品的订单代收墨西哥增值税（向用户展示的标价已包括16%的增值税)。如果您已提供有效的 RFC 税号，Wish 将根据您的账户类型执行预扣和缴纳增值税流程：
企业（法人）账户：wish商户平台会将从您相关销售额中收取的全额增值税汇款给您，然后由您缴纳给墨西哥政府。
“个人”（自然人）账户：wish商户平台会将从您相关销售中收取的增值税额的50%汇款给您，并建议您将其缴纳给墨西哥政府。其余50%将由 Wish 直接缴纳给墨西哥政府。
如果您尚未向 Wish 提供有效的 RFC 税号，Wish 将从您的销售额中预扣全额增值税 (16%)，并将其缴纳给墨西哥政府。
wish商户官网原文详情：
Mexico:
VAT
New tax reform legislation has been introduced by the Mexican government that requires Wish to act as a withholding agent for Value Added Tax (VAT) on the sales the merchants conduct through our platform. VAT applies to sales made on the Wish platform if goods are shipped from an address in Mexico and the ship-to address (destination) is located in Mexico.
Important: Merchants’ Registro Federal de Contribuyentes identification number (RFC ID) will determine how Wish will collect VAT from your sales.
Effective December 21, 2020 8:00PM UTC, Wish will begin withholding Mexico VAT on the sale (price displayed to customers includes 16% VAT) of products that the merchants domiciled in Mexico have offered to customers in Mexico whenever VAT is applicable. If you provided your valid RFC ID to Wish:
As a Business (persona moral): 100% of collected VAT from your sales will be remitted to you, which you can subsequently remit to the Mexican government.
As an Individual (persona física): 50% of collected VAT from your sales will be remitted to you that you are advised to remit to the Mexican government. The other 50% will be remitted directly to the Mexican government by Wish.
If you have not provided your valid RFC ID to Wish, you should expect that 100% of collected VAT on your sales (16%) will be withheld and remitted to the Mexican government by Wish.
文章内容来源：wish商户官方网站
