Costa Rica Publishes Notices on VAT-Exempt Services to Exporters and VAT Return Deferral for Service Providers Not Previously Subject to Sales Tax

Costa Rica's Ministry of Finance has published a notice on registration for suppliers of services to exporters eligible for VAT exemption under the country's new VAT system, which replaced the prior sales tax system with effect from 1 July 2019. The notice also includes a list of services supplies to exporters that are VAT exempt without prior registration. This includes the following services:

• dispatch of merchandise from customs warehouses;
• reception, consolidation, packaging and palletiz…