Regulations for New VAT Law

Regulations of the Value Added Tax Law in Costa Rica are in public consultation until February 4.

Tuesday, January 29, 2019

From the Ministry of Finance press release:

January 29, 2019. With the aim of achieving the greatest possible citizen participation in the implementation process of the Law to Strengthen Public Finances, from today, Tuesday, January 29 and until next Monday, February 4, the Ministry of Finance will have available to the public the proposed "Regulation of Title 1 of Law No. 9635 of December 3, 2018, called "Value Added Tax Law" (VAT).

The 106-page document can be found at (banner ads) and concerns and suggestions can be sent to the email:

Once the population' proposals have been reviewed, in compliance with article 174 of the Code of Tax Standards and Procedures, the General Directorate of Taxation will submit for public consultation the final draft of the regulations that will be sent for publication to La Gaceta, to allow interested parties to send their suggestions during the 10 working days following their publication in this official newspaper. For this purpose, the final document will also be published on the institutional website (, section "Proposals in public consultation", subsection "Tax Regulatory Projects").

 “We urge citizens to participate in this process, review the document and assist us with their recommendations. Our intention is that the preparation of the regulations to Law 9635 is conducted in the most transparent and participatory manner possible.

Undoubtedly, the citizen contribution will improve this first proposed regulation, a legal instrument necessary for the entry into force of VAT from next semester," said Nogui Acosta, deputy minister of Revenue.

The Value Added Tax Law is established in Title 1 of the Law to Strengthen Public Finances (No. 9635), published in the Digital Scope of Official Newspaper No. 202, of December 4, 2018; integrally reforms the sales tax system and repeals in its entirety the General Sales Tax Law (No. 6826) and its reforms. VAT regulations are found in Article 1 of the Strengthening Law, which, generally, taxes all goods and services (considerably reduces exemptions) to improve tax control and oversight.

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