New Legal Framework for Crowdfunding in Costa Rica
Bill 23.827 aims to enhance security and transparency for crowdfunding companies. Adapting is key to seizing the opportunities created by this new regulation.
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Good news for self-employed workers: Tax relief on the way!
Congress has given the green light to a bill that expands the tax-exempt threshold for the Income Tax, providing financial relief for many. Now, the final decision rests with the Executive Branch.
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Important Update on Transfer Pricing in Costa Rica
Starting February 12, 2025, the DGT has submitted the new resolution for the annual transfer pricing informative return for taxpayer consultation.
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In June 2025 electronic invoices will incorporate modifications.
Changes include adjustments in issuer identification, payment methods, VAT codes, and other key aspects. It is essential to understand these updates to ensure tax compliance.
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New requirements for services acquired from non-domiciled providers will take effect in June 2025.
Starting June 1, 2025, services from non-domiciled providers in Costa Rica must be supported by electronic invoices using the \”Non-Domiciled Foreigner\” code. Additionally, taxpayers will be required to self-assess VAT.
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