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
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