按地区划分的税率 Costa Rica

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Understanding SaaS Taxation in Costa Rica

Costa Rica implemented a Value-Added Tax (VAT) system in 2019, replacing the previous sales tax. This reform aimed to simplify the tax structure and improve compliance. The standard VAT rate in Costa Rica is 13%, which applies to most goods and services, including Software as a Service (SaaS). There are no specific exemptions for digital goods or services under Costa Rican VAT regulations, which means that SaaS sales are generally subject to the standard 13% VAT rate.

Costa Rica

Costa Rica implemented a VAT system in 2019, aiming to simplify the tax structure and improve compliance.

官方政府链接： Ministerio de Hacienda

13.00%

E-products and services VAT/Sales tax rate

税率降低的产品类别

Some educational material might be zero-rated

免税产品类别

Costa Rica does not have specific exemptions for digital goods and services under its VAT regulations. Certain educational services may receive different treatment under other laws, but generally, digital sales are taxable.

Reverse charge mechanism for B2B sales

Tax ID validation required

Yes

When do you have to register

Before commencing any taxable activity

可在线注册

Yes

Local representative needed

注册流程

Foreign companies that provide or intermediate digital services or goods are required to register as taxpayers with the Costa Rican Tax Administration. It’s mandatory for these entities to join the taxpayer registry of the Tax Administration. If any individual or legal entity fails to initiate the registration process, the Tax Administration will automatically register them.

List of digital and electronic services liable for tax

The acquisition of digital content, such as downloads of music, e-books, videos, apps, and games, is a significant aspect. Content delivery by subscription, including news, music, and online games, is also included. The provision of software and maintenance services, such as anti-virus software and digital data storage, is essential. E-commerce services, digital advertising services, streaming services (music and video), software subscriptions, and online education platforms are all integral components of this digital ecosystem.

Penalties

If the declaration is submitted late, a penalty equal to 50% of the minimum monthly wage is imposed. Additionally, for late payments, a monthly fine of 1% of the due amount is charged, but the total fine will not exceed 20% of the total due amount.

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

Monthly

申报截止日期

VAT returns must be submitted and paid within the 15 days of the following month

E-invoicing requirements

Yes

记录保存

Businesses must maintain records for a minimum of five years. This includes all invoices, contracts, and any documentation related to sales and expenses for audit purposes.

VAT Compliance for SaaS Businesses in Costa Rica

Businesses selling SaaS in Costa Rica must comply with VAT regulations by registering for VAT, charging the correct VAT rate on their invoices, filing VAT returns, and paying VAT to the tax authorities. VAT returns must be filed monthly and paid within 15 days of the following month. Additionally, businesses must maintain records for a minimum of five years, including all invoices, contracts, and any documentation related to sales and expenses. E-invoicing is mandatory for VAT compliance in Costa Rica, which means that businesses must issue electronic invoices for all sales.

Key Strategies for Compliance

Managing SaaS VAT in Costa Rica can be complex, especially for businesses selling to customers in multiple jurisdictions. To ensure compliance, it is recommended to consult with a tax professional who can provide guidance on the specific requirements and best practices for managing VAT. Additionally, adopting e-invoicing solutions can streamline the invoicing process and make it easier to comply with the regulatory requirements.

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