- Resolution No. MH-DGT-RES-0025-2024 published in the Costa Rican Official Gazette on Nov. 6
- Focuses on automatic exchange of information on financial accounts for sellers using digital platforms
- Specifies relevant activities such as real estate rentals, personal services, and rentals of means of transport
- Procedures for using exchange rates for currencies other than euros outlined
- Reporting digital platform operators required to collect, verify, and report relevant information by Jan. 31 of the following year
- Penalties for noncompliance included
- Resident and nonresident reporting digital platform operators must implement due diligence rules by Jan. 1, 2025
- First report on certain activities due April 30, 2026
- Resolution comes into force immediately
Source: news.bloombergtax.com
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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