Taxation has defined a procedure to exonerate the value added tax for domestic travelers and those foreigners attending a fair, congress or trade or professional exhibition in Costa Rica.
The new resolution was released on June 4. It details how the VAT would be returned to Costa Ricans using cross-border services, like Airbnb and Netflix, abroad as well as how those attending congresses will be exempt from the charge.
To request a refund, a Costa Rican must use the D402 form and submit the invoice or proof of payment along with a certificate from the General Directorate of Migration and Immigration demonstrating departure and return dates of travel as well as a copy of the passport.
Those attending exhibitions of a commercial or professional nature will have to show an exemption note provided by the organizers of the event when paying for tickets, meals, and hotels related to the event.