Costa Rica has Published Law No. 9882 in the 19 August 2020 edition of the Official Gazette. The Law provides for the deferral of the application of VAT on tourism services provided by taxpayers registered with the Costa Rican Tourism institute by one year, to 1 July 2021. As such, a 4% VAT rate will apply for tourist services from 1 July 2021, an 8% VAT rate will apply from 1 July 2022, and the standard 13% VAT rate will apply from 1 July 2023. However, it provided that any VAT accrued from…