Starting on August 1, the collection of 13% value added tax for cross-border digital services will begin, in compliance with the provisions of the Value Added Tax Law.
This same provision will apply to the acquisition of intangible assets made by end consumers or VAT taxpayers to a supplier domiciled outside of Costa Rica, to be used or consumed in the country.
Cross-border digital services are understood to be those provided by a provider not domiciled in the country through the internet or any other digital platform, which are consumed in the national territory.
To collect this tax, the legislator established two mechanisms: direct collection by the digital service provider; or the perception by debit or credit card issuers.
In the event that the digital service provider chooses to collect the tax directly, you must register as a taxpayer with the Tax Administration, following the procedure established in resolution DGT-R-13-2020, issued by the General Tax Directorate on June 11, 2020.
The collection of the tax by the issuers of debit or credit cards will be applied to the transactions carried out by the cardholder with the digital service providers identified in the list communicated by the General Directorate of Taxation. This list will be available on the page www.hacienda.go.cr and will be updated at least every six months, in order to include new suppliers or exclude those who have voluntarily registered as taxpayers.
The resolution also establishes the tax obligations that the digital service providers registered with the Tax Administration and the issuers of debit or credit cards must comply with; also the detail of the forms to be used for the calculation and payment of the tax, as well as for the provision of information of tax significance.
Consumers of digital services and / or intangible assets that are VAT taxpayers may use, as backup for their purchases, the invoices issued by providers or intermediaries domiciled abroad, the bank statement of the card with which the service or intangible asset, or any equivalent document that you receive, in English or Spanish, in which it appears, separately, the amount of the transaction made and the tax.
“The resolution regarding the collection and collection of VAT on digital cross-border services seeks to establish in detail the guidelines to be followed and the formal and material duties that providers of this type of services must comply with, as well as the issuers of debit or credit cards. credit to which the Law of Value Added Tax established as responsible for the collection of this tax. This resolution establishes a specific date from which the VAT on cross-border digital services will be applied, which was established following the recommendations of the OECD to address the challenges of taxing the digital economy, ”said Priscilla Zamora Rojas, director General Taxation.