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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The deadline to pay the corporate tax is January 31, 2025.
Make sure to comply on time to avoid penalties, interest, and legal issues that could impact your company\’s operations. Tax rates range from 15% to 50% of the base salary, depending on the economic activity and the income from the previous period.
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Reform to the Income Tax Law
The recent update taxes passive income from \”non-qualified\” multinational entities and requires sufficient economic presence to avoid international sanctions.
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