Costa Rica’s Minister of Finance has decided to delay the collection of VAT on cross-border digital services until 1 October 2020 where the collection is performed through withholding by the credit/debit card issuers facilitating payment. The collection of VAT at a rate of 13% was to begin on 1 August 2020, with collection performed directly by non-resident service providers or intermediaries or through the credit/debit card issuers facilitating payment. While the collection by credit/debit card issuers is delayed to 1 October 2020, non-resident service providers or intermediaries can still choose to register for and collect VAT directly from 1 August 2020 (previous coverage).
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