ArgentinaBoliviaBrazilChileColombiaCosta RicaDominican RepublicEcuadorGuatemalaMexicoNicaraguaParaguayPeruUruguayVenezuela Latin America Tax Guide 2019-20 10 months ago
Costa Rica Costa Rica’s Attorney General’s Office confirms: Tax exemptions applicable to sales tax apply to new VAT 11 months ago
Costa Rica Costa Rica’s Attorney General’s Office confirms that tax exemptions applicable to the sales tax apply to new value-added tax 11 months ago
Costa Rica New draft rulings cover implementation of VAT for cross-border digital services 12 months ago
Costa Rica Resolution that establishes factor to determine taxable base of VAT special regime of used goods – discussion draft published for comments 12 months ago
Costa Rica New VAT regulations gazetted and VAT withholdings on cross-border digital services suspended 12 months ago
Costa Rica Resolution outlining procedure for VAT refunds – discussion draft published for comments 12 months ago
Costa Rica From 1 July 2019, Costa Rica is introducing VAT at 13% on the provision of electronic services by non-resident companies 12 months ago
Costa Rica Resolution on VAT obligations for providers and intermediaries of cross-border digital services – discussion draft published for comments 12 months ago
Costa Rica Costa Rica VAT law that will enter into effect on 1 July 2019 (subject to public comments until 25 April 2019) 03 May 2019
