Costa Rica Gazettes Resolution on AEOI for Digital Platform Sellers

The Costa Rican Official Gazette Nov. 6 published Resolution No. MH-DGT-RES-0025-2024, on the automatic exchange of information (AEOI) on financial accounts for sellers carrying out relevant activities through digital platforms. The resolution includes measures: 1) specifying as relevant activities the provision through digital platforms of real estate rentals, personal services, and rentals of means of transport; 2) specifying procedures for using exchange rates for currencies other than euros; 3) requiring reporting digital platform operators to collect, verify, and report relevant information related to a reportable seller by Jan. 31 of the year following the calendar year it is identified as ...