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Costa Rica Updates List of Digital Service Companies Subject to VAT Withholding

|Approved Changes|Costa Rica
Costa Rica

Costa Rica's Ministry of Finance issued a release on 22 July 2021 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 48 companies (services), bringing the total to 71. Costa Rica introduced the collection of VAT at the rate of 13% on payments for cross-border digital services…

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