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:
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