Documents Required for VAT Registration in Costa Rica

Before registering for VAT in Costa Rica, you will need to prepare a set of supporting documents. The requirements vary slightly depending on your registration type.

For Standard VAT Registration (Resident and Physical Presence Entities)

To complete a Standard VAT Registration with Costa Rica's tax authority (Ministerio de Hacienda / Tributacion Digital), you will typically need:

• Legal incorporation documents or business registration certificate

• Proof of physical address in Costa Rica

• Identification documents of the legal representative

• Tax identification number (if applicable)

• Description of business activities and types of goods or services supplied

For Simplified Registration (Non-Resident Digital Service Providers)

Non-resident providers registering under the simplified scheme typically need:

• Proof of business registration or legal existence in the home country

• Identification of the authorized representative

• Description of the digital or electronic services provided

• Bank account details for remitting VAT (if required)

Note: Document requirements can change. Kintsugi recommends verifying the latest requirements directly with Costa Rica's tax authority before submitting your registration.

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