Drafting-As of December 18, 2020, users of the services of Uber, Didi, Disney +, Expedia, Booking, Despegar and Aplaudir.com, must pay 13% of the value added tax (VAT), as provided by the General Directorate of Taxation through resolution DGT-R-42-2020, in the process of publication in the official newspaper La Gaceta.
In addition, in accordance with this provision, the Tax Administration may include or exclude suppliers or intermediaries by only publishing the updated list on the website. www.hacienda.go.cr, indicating its effective date, at least three business days in advance and without the need to issue a new resolution. This list will be permanently available on the website.
Cross-border digital services are those provided by a provider not domiciled in Costa Rica through the internet or any other digital platform, which are consumed in the national territory.
The 13% VAT tax on these services began on October 1 and applies to the acquisition of intangible goods made by final consumers or VAT payers, from a supplier domiciled outside of Costa Rica, in order to be used or consumed in the country.
Only during the first month, the collection of VAT on these services generated income for the country of more than one billion colones.
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