Newsletter Num. 07 - 2023

Newsletter Num. 07 - 2023

The objective of this Bulletin is to share with each of the companies the most relevant information on legal and tax matters on a fortnightly basis.


Contacto local

Carmen Sánchez

Socia a cargo de la práctica de Impuestos & Servicios Legales

KPMG in Costa Rica

Correo electrónico
Boletín informativo

Modifications to the Technical Provisions of Electronic Receipts for Tax Effects

Through Resolution Number MH-DGT-RES-0013-2023, the General Directorate of Taxation updates the Resolution of General Scope DGT-R-033-2019, which establishes the technical provisions of electronic receipts for tax purposes.

In this sense, the following modifications are made:

  • Article 1 of Resolution DGT-R-033-2019 is updated for the purpose of modifying the reading of the electronic address related to the annex and structures of electronic receipts.
  • Note number 5 of Annex 1 referring to the section "Annex and Structures 4.3" is modified to implement in the electronic invoicing systems the reform related to the VAT taxable event for sales of goods or services on credit, which are taxed at the moment of the sale of the goods or rendering of the service with electronic invoice with the accrual. Therefore, the following concepts are included in the sections "Conditions of Sale" and "Code":

Conditions of Sale


"Sale on credit in VAT up to 90 days (Article 27, VATL)"


"Payment of sale on credit in VAT up to 90 days (Article 27, VATL)".


  • The following aspects are included in note number 8.1, Annex 1, Section "Value Added Tax Rates" and "Code":

Value Added Tax Rate


10 Reduced tax rate of 0.5%


  • The name of the field "Exemption Percentage" is modified to "Exempted Rate" and the field type is adjusted to "Decimal", as well as its size to 4,2 characters.

Finally, part of the transitory provisions grants a period of 90 calendar days (three months) counted from the day of its publication for the purpose of taxpayers making changes to their electronic invoicing systems.

Source: Portal Imprenta Nacional

Update of the List of Cross-Border Digital Service Providers

The list of suppliers and intermediaries whose transactions carried out through debit and credit cards and other means of payment, to which the perception of the 13% Value Added Tax (hereinafter "VAT") must be applied, was updated by the General Directorate of Tax Administration ("DGT" by its initials in Spanish).

Hence, 13 new providers were added to the list, making up the list for a total of 148 frames to which credit or debit card issuers are obliged to collect the VAT due on these transactions when their cardholders have payments to such suppliers.

In this regard, the following services were included to the list: Office Practicum, Zynga INC, Yoozoo, Uber*pass,, Eneba, IVA-Disney Plus, *Lilith Mobile,, Indrive.san.jose, *Long Tech, *You Tube Music and *Playrix Games.

Additionally, the digital service of the AIRBNB platform was excluded from this list since the company registered as a taxpayer before the Tax Administration voluntarily.

Accordingly, the list of digital service providers subject to the application of the VAT collection mechanism by financial entities corresponds to the following:

Digital services

Finally, it is determined that these provisions apply since June 1st of the current year.

Source: Comunicado Institucional Ministerio de Hacienda

Relevant Tax and Legal Considerations Due Date: First Partial Payment of Income Tax

The General Directorate of Taxation (“DGT” by its initials in Spanish) informs that the maximum term to comply with the first partial payment of Corporate Income Tax (“CIT”), without surcharges and interest, expires on June 30th of the current year.

Esto, de conformidad con las disposiciones establecidas en el artículo 22 de la Ley Número 7092 denominada “Ley del Impuesto sobre la Renta” cuyo texto define que los contribuyentes deben de cancelar

This period is determined in response to the obligation established in the article 22 of the Law Number 7092 called as “Income Tax Law”, which defined that taxpayers must pay successively no later than the last business day of the months of June, September and December of each year, an amount for partial payments on account of Corporate Income Tax.

However, if the taxpayer requires a study to reduce or eliminate this partial payment, a form established for this purpose should be submitted through the Virtual Procedure Platform ("TRAVI" by its initials in Spanish) of the Ministry of Finance, along with the appropriate support documentation, before its expiration date.

In this sense, it is defined that in which case the request is denied by the Tax Authority, the taxpayer must pay the partial payment with the corresponding surcharges and interest.

Finally, for the purposes of compliance with this obligation, the Tax Administration enabled the possibility of making their payment through (i) Debit in Real Time (“DTR” by its initials in Spanish); (ii) Wire transfer, through the website of the account of the authorized financial institution; (iii) In the offices of the authorized entities, indicating the taxpayer identification number; (iv) Through compensation, using the new functionality available on the D-110 receipt, on the Virtual Tax Administration Portal (“ATV” by its acronym in Spanish).


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La información aquí contenida es de naturaleza general y no tiene el propósito de abordar las circunstancias de ningún individuo o entidad en particular. Aunque procuramos proveer información correcta y oportuna, no puede haber garantía de que dicha información sea correcta en la fecha que se reciba o que continuará siendo correcta en el futuro. Nadie debe tomar medidas basado en esta información sin el debido asesoramiento profesional después de un estudio detallado de la situación en particular.