The Mexican Supreme Court of Justice recently issued a formal resolution denying the deduction of expenses paid by a Mexican company to a related non-resident with a permanent establishment (PE) in Mexico, because the non-resident did not include their tax ID number in the invoices.
Under Mexican law, non-resident companies with a PE in the country must register as a taxpayer and obtain a tax identification number. When issuing any invoices to a Mexican taxpayer, the ID number mu…