Cross-border digital services are those provided by a provider not domiciled in the country through the Internet or any other digital platform and that is consumed in the national territory, such as Netflix, Airbnb, and Amazon, among others, and an additional 13% will be applied to them for the Value Added Tax from October 1st.
Source: thecostaricanews.com
Latest Posts in "Costa Rica"
- Costa Rica Adjusts Tax Deadlines and Procedures for New TRIBU-CR Digital Platform Launch
- Costa Rica Issues Resolutions for New Digital Tax Platform “TRIBU-CR” Implementation
- Costa Rica DGT Issues Guidance on New TRIBU-CR Digital Tax Platform
- Costa Rica Delays TRIBU-CR Launch to October 2025, Adjusts Tax Filing Deadlines
- FINTUA Global VAT Guide for September 2025