Netflix and Airbnb are examples of services that will be charged a value-added tax whenever paid for using a card issued in Costa Rica but will be eligible for reimbursement of the VAT under certain circumstances.
These are known as cross-border services. As of July 1, the financial institutions in Costa Rica will have an obligation to charge the 13% tax. If the services are consumed outside of Costa Rica, the cardholder may request a refund from the Ministry of Finance.
The interested party would have to prove he was out of the country and consumed the purchased service outside the country. This requires proof of payment as well as a report from the General Directorate of Immigration.
If someone is going to live abroad he could inform the local bank so that they do not apply the tax.
The refund process is the same for any tax. For example, if one pays the exit tax but decides not to leave he can request a refund.