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Costa Rica


Costa Rica delays digital services withholding VAT to Oct 2020

Costa Rica has postponed the implementation of withholding Value Added Tax on digital services until 1 October 2020 due to the COVID-19 pandemic. The plan had been to impose 13% on non-resident provid...Continued

Costa Rica 3-month VAT payment deferral for coronavirus

The Costa Rican government has offered a three-month Value Added Tax payment holiday for all businesses to help support them through the coronavirus crisis. ...Continued

Costa Rica VAT cut to 9% proposal

Costa Rica is to considering cutting Value Added Tax on the current standard rate of 13% to 9%. The reduction to help businesses cope with the COVID-19 epidemic would be in place for one year....Continued