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 from 1 October 2020. In relation to the collection of VAT on payments for digital services, the Ministry has also published Resolution DGT-R-23-2021, which establishes procedures for the refund of VAT improperly paid on cross-border digital...