Costa Rica Expands List of Digital Service Providers Subject to VAT and Amends Related Reporting Requirements

Costa Rica's Ministry of Finance has published a release announcing the issuance of Resolution No. DGT-R-42-2020, which expands the list of companies subject to the collection of VAT on payments for cross-border digital services. This includes the services of Uber, Didi, Disney+, Expedia, Booking, Despegar, and Aplaudir.com. Further, the Resolution provides that the tax administration may include or exclude suppliers or intermediaries by only publishing the updated list on the website www.ha…