Costa Rica: Public consultation on imposition of VAT on purchase and sale of certain products

Effective 1 January 2023

Effective 1 January 2023

The General Directorate of Taxation launched a public consultation regarding the imposition of value added tax (VAT)—effective 1 January 2023—on the purchase and sale within Costa Rica of the following products:

  • Incandescent and fluorescent lighting products
  • Iron for roofing and iron rods
  • Plywood
  • Imported used parts and accessories for vehicles
  • Used household appliances

Interested parties were given 10 working days to submit their comments.

Read a December 2022 report prepared by the KPMG member firm in Costa Rica


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