Costa Rica’s Draft Resolution for Reporting on Sellers by Digital Platform Operators

• Costa Rica’s Ministry of Finance has published a draft resolution for consultation on new reporting requirements for digital platforms
• The resolution is related to the automatic exchange of information regarding sellers conducting relevant activities through digital platforms
• The resolution is based on the Code of Tax Procedures and the Convention on Mutual Administrative Assistance in Tax Matters of the OECD
• Costa Rica has committed to implementing the international agreement on automatic exchange of information on income obtained through digital platforms
• The resolution aims to strengthen international cooperation among tax authorities and ensure compliance with tax laws.

Source: hacienda.go.cr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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