Costa Rica published Legislative Decree No. 10140 in the Official Gazette on 23 March 2022, which contains the Law to protect Costa Rican Families and Companies from Increases in Electricity Rates due to VAT. The law amends the scope of exemptions under the Value Added Tax Law to provide a VAT exemption for the acquisition of electricity for distribution. The exemption is effective from the date of publication, 23 March 2022.