The value added tax (VAT) on cross-border services such as Uber, Netflix, and Airbnb will be collected starting on August 1. This collection can be done by the service providers or by debit or credit cards.
Customers of these services will have to pay a 13% tax, based on a June 12 resolution on Collection of Value Added Tax on Cross-Border Digital Services. The details were published in La Gaceta, making it official.
These services are intangible goods consumed or enjoyed in the national territory but provided from companies based outside of Costa Rica and operating through the Internet or digital platforms.
The list of the first taxable services will be available on the www.haciendo.go.cr. The list will be updated at least every six months to include additional suppliers and/or exclude those which have voluntarily registered as taxpayers.