- New Reporting Requirements Introduced: Costa Rica published Resolution MH-DGT-RES-0025-2024 on 6 November 2024, establishing new reporting obligations for digital platforms in line with OECD Model Rules for Reporting by Digital Platforms.
- Due Diligence Procedures: The resolution outlines the due diligence rules and procedures that digital platform operators must follow to report information about sellers offering accommodation, transportation, and personal services.
- Implementation Timeline: The new reporting requirements will take effect on 1 January 2025, with the first reports due by 30 April 2026, and subsequent reports to be submitted by 31 January of the year following the reporting calendar year.
Source: Orbitax
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