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.


Related content

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

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal