Costa Rica to introduce VAT on electronic services

10 May 2019

From 1 July 2019, Costa Rica is introducing VAT at 13% on the provision of electronic services by non-resident companies.

At present, foreign businesses providing digital services in Costa Rica do not have to charge VAT on their sales. However, in an effort to remove the unfair advantage that this gives to non-resident companies over Costa Rican resident providers, the Costa Rican government is proposing to implement VAT at 13% on these types of transactions.

This new tax will apply to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.

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