VAT developments:
- The Costa Rican tax authority published a resolution that amends the rules to consider the transportation services of goods destined for export to their final destination linked to exports and consequently exempt from the value-added tax
- Amendments to the requirements for the issuance of invoices in Guatemala contained in the Regulations of the VAT Law recently came into effect.
- On 15 March 2023, the Second Chamber of the Federal Supreme Court of Justice resolved the criteria contradiction 413/2022, approving the criterion that to the extent civil compensation is not a payment method, nor can it originate a request for a favorable balance or crediting, for VAT purposes.
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Source EY
