First Costa Rican VAT Returns Due By August 16
by Mike Godfrey, Tax-News.com, Washington
25 July 2019
Costa Rica's tax authority has released new online forms for declaring value-added tax, capital income, and capital gains.
It is inviting taxpayers to familiarize themselves with the changes within its ATV filing portal, as part of a test ahead of filing deadlines. The portal was opened for testing on July 22, 2019, in the "Forms Testing Site" tab, within the ATV portal.
On June 29, 2019, Costa Rica released a step-by-guide guide on how to fill out form D-104, which must be filed by value-added tax registered persons for the first time between August 1 and August 16.
Costa Rica introduced a new value-added tax regime, in place of the sales tax, from July 1, 2019. The regime features a 13 percent headline rate, and three reduced rates, of four, two, and one percent.
To see today's news, click here.
Tax-News Reviews

A review and forecast of Cyprus's international business, legal and investment climate.

A review and forecast of Malta's international business, legal and investment climate.

A review and forecast of Jersey's international business, legal and investment climate.

A review of the latest budget news and government financial statements from around the world.
Stay Updated
Please enter your email address to join the Tax-News.com mailing list. View previous newsletters.
By subscribing to our newsletter service, you agree to our Terms and Conditions and Privacy Policy.
To manage your mailing list preferences, please click here »
Network Blogs and Features
- I.T. is IT! »
- What Is a Registered Agent, and Why You Need a Registered Agent for Your Business? »
- Spring Cleaning? »
- Brexit and Covid and Tax, Oh My! »
- Why is the Hong Kong startup ecosystem growing rapidly? »
- Happy Holidays? »
- COVID Continues To Capture Headlines »
- Taxing The Zeroes And Ones »
- Value Added News... »
- Form a Wyoming Corporation - Guide »