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"
- New VAT Declaration Procedures and Forms Under TRIBU-CR System
- Costa Rica Mandates Electronic Invoicing Format 4.4 Starting September 2025 for Tax Compliance
- Costa Rica Delays TRIBU-CR Digital Tax Platform Launch to October 2025
- Costa Rica to Launch New TRIBU-CR Tax System, Replacing Existing Platforms by August 2025
- Costa Rica Announces Transition to New Digital Tax System, TRIBU-CR, Effective August 2025