Costa Rica Resolution that establishes factor to determine taxable base of VAT special regime of used goods – discussion draft published for comments 13 June 2019
Costa Rica New VAT regulations gazetted and VAT withholdings on cross-border digital services suspended 13 June 2019
Costa Rica Resolution outlining procedure for VAT refunds – discussion draft published for comments 12 June 2019
Costa Rica From 1 July 2019, Costa Rica is introducing VAT at 13% on the provision of electronic services by non-resident companies 06 June 2019
Costa Rica Resolution on VAT obligations for providers and intermediaries of cross-border digital services – discussion draft published for comments 06 June 2019
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
Costa Rica Executive Decree establishing basic consumption goods subject to reduced VAT – gazetted 19 March 2019
Costa Rica Executive Decree establishing basic consumption goods subject to reduced VAT – discussion draft published for comments 05 February 2019
Costa Rica Costa Rica enacts tax reform: Current sales tax law replaced with VAT – currently, services, for the most part, are not subject to the sales tax 15 December 2018