Costa Rica's Ministry of Finance issued a release on 2 June 2023 announcing the expansion of the list of companies (services) subject to the collection of VAT on payments for cross-border digital services. This includes the addition of 13 companies (services), as well as the removal of Airbnb because it voluntarily registered as a taxpayer, bringing the total to 148. Costa Rica introduced the collection of VAT at the rate of 13% on payments for cross-border digital services from 1 October 2…