Costa Rica VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Austria. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Dirección General de Tributación (DGT)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Dirección General de Tributación (DGT)
Standard rate	13%
Reduced rates	4%, 2%, 1%
Registration threshold	CRC 100 million
Filing frequency	Monthly
E-invoicing / digital reporting	Electronic vouchers and electronic invoices are broadly mandatory.
Typical registration lead time	2-6 weeks