The Taxation General Directorate from the Ministry of Finance again postponed the start of the collection of 13% of the Value Added Tax (VAT) to digital cross-border services and Internet purchases.
October 1st is the new date proposed in order for financial institutions to complete the computer developments necessary to implement said withholding. The modification is established in a resolution available at www.hacienda.go.cr and in the process of publication in the Official Gazette.
Digital cross-border services are those provided by a company not domiciled in the country, through the Internet or any other digital platform, and whose services are carried out in the national territory.
The tax will be through two mechanisms, direct collection by the digital service provider; or the perception by debit or credit card issuers. If the digital service provider wants to collect the tax directly, it must register as a taxpayer with the Tax Administration.