The Costa Rican Ministry of Finance June 1 updated the list of nonresident providers of cross-border digital services consumed in Costa Rica, to which a 13 percent VAT rate applies. As of June 1, the list is updated to 148 providerss, adding 13 companies and excluding AIRBNB. The updated list is available on the official website. [Costa Rica, Ministry of Finance, 06/01/23]
Reference: View Announcement. View Index.
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