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
Costa Rica New process for goods that are exempt from tax and acquired in the domestic market 16 October 2018
Costa Rica Fiscal Plan (to convert the sales tax into VAT, covering more products and services) crosses first hurdle, unions continue protest 06 October 2018