Costa Rica's Ministry of Finance issued a release on 24 October 2022 announcing the expansion of the list of companies (services) subject to the collection of VAT on payments for cross-border digital services. This includes the addition of 3 companies (services), bringing the total to 136. Costa Rica introduced the collection of VAT at the rate of 13% on payments for cross-border digital services from 1 October 2020. The latest list as expanded is effective from 1 November 2022.