Category: Costa Rica

E-services by non-residents subject to 13% VAT collections – house sharing platforms added November 2022 The Ministry of Finance has confirmed an extension of VAT to services provided by major home-sharing electronic platforms, including Airbnb, Homeaway and VRBO.  These three e-service providers are now added

E-services by non-residents subject to 13% VAT collections The Central American country of Costa Rica implemented Value Added Tax on non-resident providers and intermediaries of digital or electronic services from 1 October 2020. The includes an option to VAT register to collect VAT, or face