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In the case of Google and any other media that invoices in Mexico, VAT must be added to the media amount since Google and Mexican media invoice in Mexico and add VAT; in the case of Facebook, Instagram, LinkedIn and any other media that invoices from abroad, VAT should not be added to the media amount since they do not charge it. Fees for agency services will of course continue to be billed by the agency to the advertiser as was the case previously. The agency maintains access to the media's advertising systems, panels and accounts in order to continue operating the campaigns as before, ensuring the correct use of the budget, and can provide the service of controlling the media's invoices and reconciling the balances, but that is an agreement to be considered by each agency and advertiser.


The professional fees charged by the agency for thailand whatsapp number data performing this service of paying on account and order and reconciling invoices must be specified in the professional services contract. expensive for everyone because there are a number of activities that now have to be incorporated, some of which, without limitation, because there are many more: The fact that the agency receives the funding from the media separately from the fees implies a double bank reconciliation because the agency must now differentiate what is deposited for fees and what is deposited for payment on behalf of and at the order of the advertiser, modifying its accounting systems to record this funding separately from the payment for services or agency fees, thus proving to the tax authority that it is not income for the agency.