Mexico VAT Indirect Tax FAQs
Updated 15 Jun 2021
Mexican VAT – On 01 June 2020, Pearson VUE will collect VAT on digital sales made to consumers (B2C) and businesses (B2B).
Customers who purchase digital services through the Pearson VUE Testing System or on mindhub on or after 01 June 2020 will be charged 16% VAT. The following services are impacted:
- Unproctored (self-administered) exams
- OnVUE exams Online training, test preparation materials, e-books
- Vouchers are subject to tax for unproctored and OnVUE exams
- Exams taken at test centers are not impacted due to the high degree of human intervention in the testing process.
- Reverse charge does not apply per the Mexican tax reform.
Mexico has introduced a tax reform policy that goes into effect 01 June 2020 that pertains to digital sales.
Indirect sales tax is based on the point of sale, eg. when the registration is made. If your registration was made prior to 01 Jun 2020, then you will not need to pay Pearson for tax on this order. Rather, Pearson will pay the required tax to the authorities. The customer will be responsible for tax on any new sales made on or after 01 June 2020.
Voucher Store Customers
Vouchers that were sold for 100% of the exam fee prior to 01 June 2020 will be redeemed for the total price of the test including tax. Pearson VUE will not charge tax to the test-taker at time of voucher redemption. When vouchers or discounts for less than 100% are redeemed on or after 01 June 2020, then tax will be charged to the test-taker on the remaining amount due.
Please send an email to the Pearson VUE Voucher Store with your company name and proof of exemption. Pearson VUE will confirm once the system has been configured for your company to be exempt.
NOTE: Any orders placed prior to your company being marked as exempt will be subject to VAT.