Orbitax subscribers can now easily follow the latest COVID-19-related tax measures being implemented worldwide. New to Orbitax? Create a free account to access your dashboard and latest tax news.
News Share

The Tax Hub

Daily Tax Newsletter

Costa Rica

18 December 2020

Responsive image

Costa Rica Expands List of Digital Service Providers Subject to VAT and Amends Related Reporting Requirements

Costa Rica's Ministry of Finance has published a release announcing the issuance of Resolution No. DGT-R-42-2020, which expands the list of companies subject to the collection of VAT on payments for cross-border digital services. This includes the services of Uber, Didi, Disney+, Expedia, Booking, Despegar, and Further, the Resolution provides that the tax administration may include or exclude suppliers or intermediaries by only publishing the updated list on the website, without needing to issue a new resolution. The collection of VAT on payments for cross-border digital services began 1 October and, according to the Ministry, has resulted in the collection of more than CRC 1 billion the first month alone.

In addition to the changes noted in the release, Resolution No. DGT-R-42-2020 also provides that agents responsible for collecting VAT on digital service payments must submit a report on all e-commerce transactions that have been processed without the collection of VAT. The report must be prepared for the four-month periods from January to April, May to August, and September to December, and must be submitted by the end of the month following the respective period.

Resolution No. DGT-R-42-2020 was published in the 15 December 2020 edition of the Official Gazette and is effective from that date. The collection of VAT on payments to the newly listed service providers applies from 18 December 2020.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Translate Documents

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More