For The World (Costa Rica)

By digital services cross-border will be understood, all those who provides a provider who is not domiciled in the country by means of the Internet or any other digital platform, which are consumed in the national territory.

Such provision will also be applied to the acquisition of intangible assets made by end consumers or taxpayers of the VAT to a supplier domiciled outside of Costa Rica, and that are going to be used or consumed in the country.

The collection of the tax will be made directly by the provider of the service or through issuers of debit or credit cards.

Screenshot 2020-06-14 to(s) 15(800x600)

In terms of the collection of the tax, made by the issuers of debit or credit cards, these are applied on the transactions made by the cardholder with the providers of digital services identified in the list communicated by the Directorate General of Taxation. According to the Ministry of Finance, such a list will be available on the page www.hacienda.go.cr and will be updated at least every six months; in order to include new providers or to exclude those who have registered voluntarily as taxpayers.

In addition, the resolution states, the tax obligations that must be met by providers of digital services registered with the Tax Administration and the issuers of credit or debit cards; as well as the details of the forms to be used for the calculation and payment of the tax, as well as for the provision of information of significance to a tax.

The director general of Taxation, Priscilla Zamora Rojas, explained that “the resolution relating to the payment and collection of VAT on digital services cross-border seeks to establish in detail the guidelines to be followed and the formal duties and materials that must fulfill the suppliers of this type of services, as well as issuers of debit cards or credit to which the Law of Value Added Tax established as responsible for the collection of this tax.”

“This resolution sets a specific date from which to apply VAT on digital services cross-border, which was established following the recommendations of the OECD to address the challenges of taxing the digital economy,” added Zamora. In addition to this, the Ministry of Finance released the first list of providers of digital services cross-border to which it will apply the 13% tax of the value added from 01 August.

LIST OF SUPPLIERS OF DIGITAL SERVICES CROSS-BORDER TO WHICH IT WILL BE APPLIED THE VAT TO 13% FROM 1 AUGUST

Finance will update this list every six months.

ADOBE
AIRBNB
AMAZON
AMOMA.COM
AMZN
APPLE
ATLASSIAN
AVANGATE
AVAST
AVG TECHNO
AVIRA.COM
AVIRATO S L
BADOO
BESTBUY
BET365
BLIZZARD ENTERTAINMENT
BLOOMBERG
BLS IMARKETSLIVE
BMI SERVICES
BOOKING
CO.COM ESET
COINBASE
DEEZER
DESPEGAR.COM
DGNET LTD.
DID
DIDI
DIGITALRIVE
DROPBOX
EDESTINOSCOM
EDREAMS
ENCUENTRA24
EPC FORTNITE
ESET
EXPEDIA
FACEBK
FACEBOOK
GLOVO
GO GLOBAL TRAVEL
GODADDY
GOOGLE
GRAMMARLY CO
HBO DIG
HOMEAWAY
HOTELS COM
HOTELES.COM
HOTELS.COM
HOTELSCOM
HOTELSONE
HULI SOFTWARE
HULI CLINIC
HULI EHR
HULI PRACTICE
HULI PREMIUM
IB COM EUR SM PAYMENT
IC MARKETS
INSTANT GAMING
IQOPTION.COM
ITUNES
KASPERSKY
LIFEMILES
LINKEDIN
MCAFEE
MELIUS
MICROSOFT
MOJANG.COM
NETFLIX
NEW YORK TIMES
NINTENDO
NORTON
OASIS GAMES
OLX
ONEDRIVE
OPEN EDUCATION
OPENEDUCATION
OPENENGLISH
PANDA SECURITY
PAYPAL SALES
PCLOUD
PLAYSTATIONNETWORK
PLN HOTEL-BOOK-ONLINE
PLN PRICELINE HOTELS
PRIME VIDEO
RIOT GAMES
RIOTGAM
RL360
SKOKKA
SKYPE
SPOTIFY
STARS DOUGLAS
STEAMGAMES.COM
TEAMVIEWER
TINDER
TOURWRITER
TRAVELGENIO
TRIPADVISOR LLC
TRVL AGENCY-YOU
TWITTER
UBER
UBR PENDING
UPCLOUD
VAYAMA.COM
VIATORTRIPADVISOR
VIBER
WIX.COM
XSOLLA


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