5 Major Developments in Costa Rica

5 Major Developments in Costa Rica

• Updated list of cross-border digital service providers

• Costa Rica Executive Branch publishes Regulations to the General Customs Law

• Costa Rica MOF Updates List of Cross-Border Digital Service Providers

• Government Proposes Reduced VAT Rate for Medical Equipment, New Forestry Tax

• Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

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Customs

• Costa Rica Executive Branch publishes Regulations to the General Customs Law

• Free Trade Commission eliminates customs duties for certain products from China

• Costa Rica establishes new inspection procedures for goods at Nicaragua border

Digital Services Tax

• KPMG Week in Tax: 19 – 23 June 2023

• Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

E-Commerce / Electronic Services

• Updated list of cross-border digital service providers

• Costa Rica MOF Updates List of Cross-Border Digital Service Providers

• Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

• Costa Rican Tax Authority updates the list of cross-border digital services subject to VAT

Implementation / Reform

• Government Proposes Reduced VAT Rate for Medical Equipment, New Forestry Tax

Rate

• Government Proposes Reduced VAT Rate for Medical Equipment, New Forestry Tax
• Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

Refund

• Costa Rican Executive Branch publishes regulations to law aimed at attracting film investment to Costa Rica

Reporting / Compliance

• EY VAT News – 5 June 2023