- Costa Rica’s tax authority has published a draft resolution for public consultation to adopt the OECD’s Model Reporting Rules for digital platforms.
- The scope of the reporting requirement would cover platforms providing accommodation, transport, personal services, and the sale of goods.
- Platform operators can be excluded from reporting if they meet specific criteria, and the reporting requirement would also apply to nonresident platforms facilitating in-scope activities in Costa Rica. Compliance measures, transitional measures, and penalties are outlined in the draft proposal.
Source KPMG
