Are payments abroad subject to the tax on foreign remittances?
The Costa Rican Chamber of Health (CCS), a non-profit organization, promotes medical tourism in Costa Rica. It works with foreign companies to attract international patients to the country.
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Re-exports and VAT
Does the VAT paid by my Representative in the acquisition of services used in its activity of selling medicines generate a right to credit for such amounts in accordance with article 21 of the VAT Law?
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VAT: Building or remodeling will become expensive
From September onwards, building or remodeling your house or any other structure will be more expensive due to the application of the full 13% VAT rate on construction services.
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13% VAT for the tourism sector came into effect
Since July 1, a 13% VAT has been applied to the tourism sector. This measure is based on a transitional provision incorporated in the Law for Strengthening Public Finances (Law 9635) of 2019
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VAT on education services backed by promissory notes
Should the amounts recovered for accounts receivable at the administrative or judicial level for promissory notes pay VAT? Can manifestly uncollectible debts from 2017 to 2020 be applied as deductible expenses?
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