Value added tax (VAT) developments in Costa Rica include the following:
- An opinion from the Attorney General concerning the status of exemptions prior to VAT legislation
- Guidance concerning the use of electronic receipts (version 4.2 and version 4.3)
Source: KPMG
Latest Posts in "Costa Rica"
- New Proportionality Rule Sections for 2025 VAT Declaration: General and Special Agricultural Regimes
- Costa Rica Updates VAT Contingency Measures to Prevent Accounting Distortions in 2025
- Costa Rica Proposes Gradual VAT Reduction and Cadastre Reform to Modernize Tax System
- Costa Rica Allows VAT Adjustment for Taxpayers With No Sales but Purchases in September 2025
- Costa Rica Updates VAT Rules to Exempt Electricity Purchases
