From August 1, 2020, VAT at 13% must be applied to digital sales from foreign digital service providers and intermediaries — that are included on a government list — to consumers in Costa Rica. The confirmation of this obligation was revealed on June 12, 2020, when resolution 13-2020 was published by the Costa Rica tax authorities.
The tax administration has also established two mechanisms to collect the VAT on transactions of those listed digital platforms listed.
Sources:
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
