Costa Rica's Directorate General of Taxation will include, from November 1, the services of Airbnb, HomeAway, and Vrbo in the list of cross-border digital services to which the 13% value-added tax (VAT) rate must be applied.
The decision is part of actions to improve tax collection, the tax administrator reported in a statement.
Cross-border digital services are those provided by a non-domiciliary provider in Costa Rica through the Internet or any . . .