A new company named Tax Back, which began operations in June 2008, offers visitors to Mexico refunds on value added tax (VAT) paid to Mexican businesses on purchases in Mexico that are exported.  Tax Back has offices in Mexico City, Cancun, and Los Cabos, with plans to open offices in Monterrey, Cozumel, Merida, Loreto, Acapulco, Ixtapa, and La Paz by the end of 2009.

In July 2006, the Mexican government first published regulations authorizing private companies to obtain government concessions for operation of VAT refund businesses, according to the International Tax Review.