- Costa Rica expanded its 13% VAT on cross-border digital services to include platforms like Booking.com, Expedia, and AI subscriptions such as ChatGPT.
- The tax has applied to foreign digital services used in Costa Rica since October 2020.
- In 2025, these services generated over ₡6 billion (about $13 million) in tax revenue.
- Adding major travel and AI services is expected to significantly boost VAT collection.
- The Ministry of Finance manages and updates the list of 181 authorized tax-collecting providers.
Source: ticotimes.net
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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