As explained by experts, official notice DGT-028-2021 indicates that companies in the tourism sector that are registered as such in the ICT will not have to pay VAT until July 1st of this year; However, as of that date, they must pay 4 percent, after July 1st, 2022, 8 percent, and after July 1st, 2023, 13 percent.
Source: thecostaricanews.com
