The Minister of Finance of Costa Rica has announced that the implementation of VAT on supplies of digital services by foreign providers, which was scheduled to be effective on August 1, 2020, will be postponed until September 15 of this year. According to the Ministry, the change is being made in order to give enough time to the tax administration to negotiate, with affected financial entities, the process for collecting the tax. The postponement is also necessary to ensure that the government is completely prepared to enforce the mandate and the associated obligations related to it.
