Costa Rica's Ministry of Finance has published Resolution No. DGT-R-18-2020, which amends Resolution No. DGT-R-13-2020 to provide for a delay in the collection of VAT on cross-border digital services by credit/debit card issuers as previously reported. Under Resolution No. DGT-R-13-2020, the collection of VAT at a rate of 13% was to begin on 1 August 2020, with collection performed directly by the service providers or intermediaries that are registered for such purposes. Where a service provider or intermediary is not registered, the collection is to be performed by the credit/debit card issuers facilitating payment. With the amendment, the collection of...