Costa Rica Costa Rica Delays Collection of VAT on Cross-Border Digital Services to October 2020 for Credit/Debit Card Issuers 27 July 202077 views1 min read Source: Orbitax The new date of entry into force for these obligations was provided through Resolution DGT-R-18-2020, published in the Official Gazette of 31 July 2020. The new date of entry into force for these obligations was provided through Resolution DGT-R-18-2020, published in the Official Gazette of 31 July 2020. E-Commerce / Electronic services VAT on cross-border digital services; credit, debit card issuers Costa Rican tax authorities delay VAT collection on cross-border digital services until October 1