Costa Rica published Law No. 9887 in the Official Gazette on 16 September 2020. The Law is effective from the date of publication and provides a one-year exemption from the application of VAT on engineering, architecture, topography, and civil works construction services provided for registered projects in Costa Rica (construction services). Unlike the recent deferral for tourism services that essentially shifted the transitional implementation of VAT by one year to 1 July 2021, Law No. 9887…