Costa Rican Tax Authority modifies requirements for transportation services of goods destined for export to qualify for VAT exemption

On 23 February 2023, the Costa Rican Tax Authority published resolution N° MH-DGT-RES-0001-2023, which amends resolution N° DGT-R-36-2021, regarding operations related to exports exempt from the Value Added Tax (VAT).

The resolution amends Article 1, Subparagraph e), to consider the transportation services of goods destined for export to their final destination linked to exports and consequently exempt from VAT, provided that this operation is supported through a Single Customs Declaration (in Spanish "Declaración Única Aduanera" – DUA).

Previously, the resolution required supporting the operation with an export invoice that included the exporter code.

The Resolution entered into force on 23 February 2023, the date of its publication in the Official Gazette.

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica

• Rafael Sayagués

• Randall Oquendo

• Daniel Quesada

Ernst & Young LLP (United States), Latin American Business Center, New York

• Lucas Moreno

• Ana Mingramm

• Pablo Wejcman

• Enrique Perez Grovas

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

• Lourdes Libreros

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

• Raul Moreno, Tokyo

• Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.