August 7, 2023
Costa Rica's Tax Authority issues resolution on services related to exports exempt from VAT
On 4 August 2023, the Tax Authority published in the Official Gazette resolution No. MH-DGT-RES-0017—2023 (Resolution), which aims to clarify and include, under a single resolution, the services associated with operations related to exports that, in accordance with the Value Added Tax (VAT) Law and its Regulations, are VAT exempt.
According to the Resolution, the following services will be understood to be included in the operations related to exports and therefore are exempt from VAT:
The Resolution establishes in greater detail the services included in each of these categories as well any requirements that must be met.
Finally, the Resolution repeals the following previously issued resolutions: DGT-R-035-2019, DGT-R-038-2019, DGT-R-36-2021, MH-DGT-RES-001-2023, and article 3 of resolution DGT-R-043-2019.
The Resolution enter into force after its publication in the Official Gazette.
For additional information with respect to this Alert, please contact the following:
Ernst & Young, Costa Rica
Published by NTD's Tax Technical Knowledge Services group; Carolyn Wright, legal editor