Costa Rica: Updated list of cross-border digital service providers

Cross-border digital service providers subject to the 13% VAT rate

Updated list

The General Directorate of Taxation (DGT) has updated the list of cross-border digital service providers subject to the 13% value added tax (VAT) rate.

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

Read a June 2023 report prepared by the KPMG member firm in Costa Rica

Also included in this report:

  • Modifications to the technical provisions of electronic receipts for tax purposes
  • Due date for first partial payment of corporate income tax is 30 June



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 3712, 1801 K Street NW, Washington, DC 20006.