Costa Rica: VAT and cross-border digital services

Providers and intermediaries of cross-border services for which VAT must be applied

Providers and intermediaries of cross-border services for which VAT must be applied

The Ministry of Treasury on 22 July 2021 published an updated list of cross-border digital services subject to value added tax (VAT) with regard to payments made by credit and debit card issuers.

The list includes 71 providers and intermediaries of cross-border services, for which VAT must be applied.
 

Read a July 2021 report (Spanish and English) [PDF 278 KB] prepared by the KPMG member firm in Costa Rica

 

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