- Exemption till Aug 31, 2021
- VAT rate of 4% between Sept 1, 2021 and Aug 31, 2022
- VAT rate of 8% between Sept 1, 2022 and Aug 31, 2023
- VAT rate of 13% as of Sept 1, 2023
Source Law 9887
Latest Posts in "Costa Rica"
- Costa Rica Introduces Monthly Filing for Transactions Not Supported by E-Invoice, Updates Reporting Rules
- Costa Rica Extends Deadlines and Grants Transitional Relief for Monthly Non–E-Invoice Reporting
- Briefing document & Podcast: E-Invoicing & E-Reporting 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
