Temporary VAT exemption for construction services

Engineering, architecture, topography, and civil works construction services are temporarily exempt from value added tax (VAT) when such services are provided to projects registered with the Costa Rican Engineers and Architects Association (Colegio Federado de Ingenieros y de Arquitectos de Costa Rica). Law No. 9887 in the Official Gazette on 16 September 2020. The Law is effective from the date of publication and provides a one-year exemption from the application of VAT on engineering, architecture, topography,

Sources:

• KPMG
• Orbitax

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