Costa Rica Executive Decree establishing basic consumption goods subject to reduced VAT – gazetted 19 March 2019
Costa Rica Executive Decree establishing basic consumption goods subject to reduced VAT – discussion draft published for comments 05 February 2019
Costa Rica Costa Rica enacts tax reform: Current sales tax law replaced with VAT – currently, services, for the most part, are not subject to the sales tax 15 December 2018
Costa Rica New process for goods that are exempt from tax and acquired in the domestic market 16 October 2018
Costa Rica Fiscal Plan (to convert the sales tax into VAT, covering more products and services) crosses first hurdle, unions continue protest 06 October 2018
Costa Rica Netflix Yes, Amazon No – Online purchases of tangible goods would not have VAT, but the consumer must pay tariffs when the products enter Costa Rica. 15 April 2018
Costa Rica Proposal to move from 13% sales tax to a 13% value added tax (VAT) for most services 12 April 2018