Costa Rica's Ministry of Finance has published a notice on registration for suppliers of services to exporters eligible for VAT exemption under the country's new VAT system, which replaced the prior sales tax system with effect from 1 July 2019. The notice also includes a list of services supplies to exporters that are VAT exempt without prior registration. This includes the following services: dispatch of merchandise from customs warehouses; reception, consolidation, packaging and palletizing services for delivery to a customs port, merchandise for export, or re-export; unpacking, division, classification, packaging, repackaging, marking and labeling services related to export; services related...