Consumption tax measures
The law grants a consumption tax deferral to taxpayers that are registered as taxpayers with the Tax Registry maintained by the tax authorities. Taxpayers that take advantage of the deferral will have to pay the consumption tax for the months covered by the deferral by 31 December 2020. Interest and penalties will not be imposed on the deferred payments.
Source: EY
Latest Posts in "Costa Rica"
- Costa Rica Introduces Monthly Filing for Transactions Not Supported by E-Invoice, Updates Reporting Rules
- Costa Rica Extends Deadlines and Grants Transitional Relief for Monthly Non–E-Invoice Reporting
- Briefing document & Podcast: E-Invoicing & E-Reporting 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














