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Costa Rica: VAT regulations include measures concerning digital transactions

Costa Rica: VAT regulations published

Regulations concerning value added tax (VAT) were published as an executive decree (number 41779) in the official gazette on 11 June 2019.


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The VAT regulations implement and provide details on certain provisions under the law, including credits, rates, exemptions, taxpayer obligations, and transition measures concerning VAT. The VAT regulations also address procedures by which suppliers or intermediaries involved in remote sales must perform VAT collection with respect to the sale of services and intangible goods to the final consumer made by use of the internet or any digital platform.

Read a June 2019 report (Spanish and English) [PDF 68 KB] prepared by the KPMG member firm in Costa Rica

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