Costa Rica Basic consumption goods are VAT exempt until July 2020, after which a reduced rate of 1% will apply for 2 years 07 May 2020
Costa Rica Procedure for requesting a payment agreement with the Tax Administration regarding VAT and excise taxes, 29 April 2020
Costa Rica COVID-19: Tax authorities regulate VAT exemption on services provided to people with disabilities 15 April 2020
Costa Rica COVID-19 pandemic: Legislative Assembly considers bill that proposes temporary VAT exemption on cleaning products 14 April 2020
Costa Rica Costa Rican Government enacts law to mitigate tax and economic impact of COVID-19 27 March 2020
Costa Rica Costa Rica Introducing Tax Payment Relief to Mitigate Adverse Effects of the Coronavirus 20 March 2020
Costa Rica Three-month VAT payment holiday for all businesses to help support them through the coronavirus crisis 18 March 2020
Costa Rica Costa Rica requests comments on proposed Authorized Economic Operator Regulation 14 December 2019
Costa Rica Proposal for VAT collection mechanism, cross-border or intangible digital services 12 December 2019
Costa Rica Costa Rica’s Executive Power publishes a decree amending the General Customs Law regulations 21 November 2019
Costa Rica Costa Rica’s General Customs Directorate publishes resolution amending the Customs Procedures Manual 14 November 2019
ColombiaCosta Rica Free Trade Commission issues decision on free trade agreement between Costa Rica and Colombia 21 October 2019
ArgentinaChileColombiaCosta RicaDominican RepublicEcuadorGuatemala EY publication highlights 2019 Q3 tax policy developments across the Americas 15 October 2019
Costa RicaSouth KoreaUnited Kingdom Costa Rica signs new free trade agreements with the United Kingdom and Korea 15 September 2019
Costa Rica Costa Rica publishes resolution on including royalties and license fees in price actually paid on imports 05 September 2019
Costa Rica Costa Rica publishes notices on VAT-exempt services to exporters and VAT Return deferral for service providers not previously subject to Sales Tax 20 August 2019
Costa Rica Deferment of filing of tax returns and payment of VAT on services – clarified 17 August 2019
Costa Rica List of services provided to exporters that are VAT exempt and do not require registration – published 15 August 2019
ArgentinaBoliviaBrazilChileColombiaCosta RicaDominican RepublicEcuadorGuatemalaMexicoNicaraguaParaguayPeruUruguayVenezuela Latin America Tax Guide 2019-20 01 August 2019