Régimen de Actividades Empresariales con ingresos a través de Plataformas Tecnológicas: Who Qualifies and What You Get
Learn how delivery partners working through apps can register to manage their taxes and avoid automatic high tax withholdings.
This scheme is a specific tax category for individuals who earn money by providing services through digital applications or technological platforms.
Who it's for
This is designed for any delivery partner who earns income through apps such as Uber Eats or Rappi.
What you get
By joining this regime, you gain the legal status required to work through these digital services. It also gives you the ability to issue electronic invoices, which are formal digital receipts for your earnings.
What it costs you
While there is no fee to join, you are responsible for making monthly tax filings. To participate, you must have your RFC (tax ID) and an e.firma (digital signature) ready for use.
The catch to know
If you do not register for this specific regime, the app you work for is required by law to automatically withhold a much higher tax rate—potentially as much as 20%—from your earnings.
How to apply
- Obtain your RFC and digital signature (e.firma).
- Visit the official tax authority website.
- Select the option to register under the specific regime for technological platforms.
- Follow the prompts to complete your registration.