Costa Rica: Application of VAT to cross-border digital services
Updated list of cross-border digital services on which VAT must be applied by Costa Rican banks
Cross-border digital services
The Ministry of Finance on 24 October 2022 published an updated list of cross-border digital services on which value added tax (VAT) must be applied by Costa Rican banks.
The list includes 136 suppliers and intermediaries of cross-border services on which VAT must be applied effective 1 November 2022.
Read an October 2022 report (Spanish and English) [PDF 355 KB] prepared by the KPMG member firm in Costa Rica
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