- A three-month deferral for VAT payments. Taxpayers must continue to file VAT returns during the months of April, May, and June 2020, but may defer the VAT payments due during these months until 31 December 2020 without the imposition of interest and penalties. Taxpayers requiring a payment plan must submit a request to the tax authorities before 15 October 2020.
- Payments of import VAT, selective consumption tax and import duty due with the tax returns for April, May, and June 2020 may be postponed until 31 December 2020 without the imposition of interest or penalties.
Source Deloitte
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













