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Costa Rica: VAT and excise tax payments, relief guidance (COVID-19)

Costa Rica: VAT and excise tax payments

The tax administration issued guidance implementing a “moratorium” with regard to payments of value added tax (VAT) and excise tax—relief provided in response to the coronavirus (COVID-19) pandemic.


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The effective date of the guidance is 23 April 2020.

Under this tax relief, eligible taxpayers may defer payments of VAT and excise tax corresponding to the months of March, April and May of 2020, if they:

  • Anticipate they will not be able to pay all taxes by 31 December 2020
  • Submit an application request for application of the relief provisions no later than 15 October 2020

Among other requirements, taxpayers must be current with their tax obligations for a period of six months prior to submitting the application.

Read an April 2020 report (Spanish and English) [PDF 71 KB] prepared by the KPMG member firm in Costa Rica

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