Costa Rica: San JoséFlamingo Tamarindo Nosara


Vat tax on cross-border digital services

October, 2020

Starting October 1st 2020 cross-border digital services will be taxed with 13% VAT. The CR Tax office, 'Dirección General de Tributación', issued the resolution N. DGT-R-27-2020, published in La Gaceta on September 22nd, 2020, that provides the updated and new list of the 19 providers and intermediaries on which VAT will be applied when they are paid through debit and credit cards and other means of payment, see below: 

Other digital services will be taxed and the Tax Office will announce them.

Read full resolution at:

Newsflash: Starting November 1st, 2020 tourists from any and all countries  will be allowed to fly into Costa Rica

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