The Ministry of Finance has made available an updated list of cross-border digital services subject to the Value Added Tax (VAT), which will be in effect from September 8, 2026.
The measure includes services purchased through digital platforms from suppliers not domiciled in Costa Rica and consumed within the national territory. These transactions are subject to the general VAT rate of 13%.
When the provider is included in the Treasury list and the payment is made using a credit or debit card, the tax is collected by the card issuers. In this way, VAT is applied when the service is paid for.
The update of the list is relevant both for consumers and for companies that contract digital services from abroad, because it allows identifying the platforms for which the payment of the 13% VAT is due.