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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to VAT in Costa Rica. There is no specified revenue threshold for registration.

When a non-resident has an establishment in Costa Rica, the establishment is typically responsible for the VAT. If the non-resident has no establishment in Costa Rica, they are still required to register for VAT in principle. A tax representative with general power of attorney is generally appointed but not required.