Overview of Costa Rica VAT Supported in Kintsugi

Kintsugi supports Value Added Tax (VAT) compliance for businesses operating in or selling into Costa Rica. Whether you are a resident business with a physical presence or a non-resident provider of digital services, Kintsugi helps you manage your Costa Rica VAT obligations with confidence.

Costa Rica's VAT system is administered at the national level. There are no regional or local tax layers to worry about, which makes the jurisdiction relatively straightforward compared to countries with multi-level tax structures.

What Kintsugi Supports

Kintsugi covers two registration types for Costa Rica:

• Standard VAT Registration for resident businesses and non-resident entities with a physical presence in Costa Rica

• Simplified Registration for non-resident sellers of digital or electronic services

Both registration types follow a monthly filing frequency, and Kintsugi helps track deadlines, manage filings, and flag compliance obligations as they arise.

Who This Applies To

This applies to any business that:

• Sells goods or services within Costa Rica

• Imports or exports goods to or from Costa Rica

• Provides digital or electronic services to non-VAT-registered customers in Costa Rica as a foreign seller

Note: Costa Rica has no sales threshold for VAT registration. You are required to register from your very first taxable supply, regardless of revenue volume.

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