Costa Rica's Ministry of Finance has published Resolution No. DGT-R-13-2020, which regulates the collection of VAT on cross-border digital services in compliance with the Value Added Tax Law. The collection of VAT at a rate of 13% will begin on 1 August 2020, which must be performed directly by non-resident service providers or intermediaries or through the credit/debit card issuers facilitating payment.
If a digital service provider or intermediary chooses to collect VAT directly, it must …