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This guide provides an overview of VAT (Value Added Tax) in Costa Rica, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Costa Rica or with Costa Rican customers.
Costa Rica’s VAT system is governed by the Value Added Tax Act (Ley de Impuesto al Valor Agregado). VAT applies to most goods and services supplied within Costa Rica, as well as on imports.
Costa Rican Colón (CRC)
10 digits based on the taxpayer’s identification number (e.g., 1234567890)
Yes, required for non-resident businesses conducting VAT-related activities in Costa Rica.
No, registration is mandatory for businesses involved in taxable activities.
| Rate | Rate Type | Description |
| 13% | Standard Rate | Applies to most goods and services |
| 4% | Reduced Rate | Applies to private medical services |
| 2% | Reduced Rate | Applies to certain medicines and private education |
| 1% | Reduced Rate | Applies to basic foodstuffs |
| Business Type | VAT Registration Threshold |
| Resident Businesses | No threshold, mandatory for all businesses |
| Non-Resident Businesses | No threshold: registration required for any taxable activity in Costa Rica |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 15th day of the following month | 15th day of the following month |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 13% |
| Threshold for Registration | No threshold; registration required for any taxable activity |
| VAT on B2B Sales | Reverse charge mechanism applies |
Costa Rica requires foreign digital service providers to register for VAT if they supply digital services to consumers in Costa Rica.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is mandatory for all businesses in Costa Rica, with invoices required to comply with the electronic invoicing system mandated by the tax authorities.
Costa Rica mandates digital reporting of VAT-related transactions through its tax administration’s electronic system.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Costa Rican VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
