Costa Rica New draft rulings cover implementation of VAT for cross-border digital services 1 week ago
Costa Rica Resolution that establishes factor to determine taxable base of VAT special regime of used goods – discussion draft published for comments 2 weeks ago
Costa Rica New VAT regulations gazetted and VAT withholdings on cross-border digital services suspended 2 weeks ago
Costa Rica Resolution outlining procedure for VAT refunds – discussion draft published for comments 2 weeks ago
Costa Rica From 1 July 2019, Costa Rica is introducing VAT at 13% on the provision of electronic services by non-resident companies 3 weeks ago
Costa Rica Resolution on VAT obligations for providers and intermediaries of cross-border digital services – discussion draft published for comments 3 weeks ago
Costa Rica Costa Rica VAT law that will enter into effect on 1 July 2019 (subject to public comments until 25 April 2019) 2 months ago
Costa Rica Executive Decree establishing basic consumption goods subject to reduced VAT – gazetted 3 months ago
Costa Rica Executive Decree establishing basic consumption goods subject to reduced VAT – discussion draft published for comments 5 months ago
