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Costa Rica imposes 13% VAT on home sharing platforms Nov 2022

Directorate General of Taxation extends VAT to Airbnb, HomeAway, and Vrbo

Costa Rica is extending the definition of e-services to digital platforms or intermediaries for home sharing sites. This includes Arbnb, HomeAway, and Vrbo. This will apply from 1 November 2022.

Costa Rica VAT on digital services offered by non-residents was introduced in October 2020.  Any party failing to register is liable to Withholding Taxes.

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Central and South America VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Argentina 21% Apr 2018
Bahamas 10% Jan 2015 BSD 100,000
Barbados 17.5% Dec 2019 BBD 200,000
Bolivia 13% Nov 2022 -
Brazil n/a n/a n/a Various proposals
Chile 19% Jun 2020 Nil
Colombia 19% Jan-18 Nil
Costa Rica 13% Oct 2020 Nil Withholding VAT option
Dominican Republic 18% 2023 Nil Currently withholding VAT
Ecuador 12% Sep 2020
El Salvador 13% 2022 - Replace Withholding VAT
Guatemala 12% TBC
Honduras 15% 2022 HNL 250,000
Panama 10% 2022 Withholding VAT
Paraguay 10% Jan-21 Nil Withholding VAT; 4.5% DST
Peru 18% 2022 Nil Withholding VAT
Puerto Rico 10.5% Jan 2020 $100,000; or 200 transactions Marketplaces
Suriname 10% Jan 2023 SRD 500,000
Uruguay 22% Jan 2018 Nil VAT and Withholding Tax

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