Ce guide fournit un aperçu de la TVA au Costa Rica, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions au Costa Rica.
c'est lorsque le Costa Rica est passé d'une taxe sur les ventes à un système de TVA global.
Vous faites des affaires au Costa Rica ? Vous devrez respecter les règles de la loi sur la taxe sur la valeur ajoutée.
Toute entreprise exerçant des activités imposables au Costa Rica est tenue de s'enregistrer.
Le Costa Rica exige des prestataires de services numériques étrangers qu'ils s'enregistrent à la TVA s'ils fournissent des services numériques à des consommateurs au Costa Rica.
Seules les entreprises enregistrées auprès du ministère des Finances (Ministerio de Hacienda) peuvent demander le remboursement de la TVA. Les dépenses doivent être directement liées à des activités commerciales imposables.
La récupération de la TVA s'effectue au moyen de la déclaration mensuelle IVA (Formulario D-104). La TVA déductible sur les achats est déduite de la TVA collectée sur les ventes. Si les crédits dépassent les dettes, le crédit restant est reporté. Des remboursements sont possibles dans certains cas spécifiques (par exemple, pour les exportateurs).
Les déclarations de TVA sont déposées chaque mois, à l'aide du formulaire D-104. Les paiements sont dus au plus tard le 15 du mois suivant la période imposable.
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Ce webinaire explique comment les entreprises américaines peuvent identifier et récupérer la TVA étrangère, en détaillant des concepts clés tels que la réciprocité et en mettant en évidence les occasions de remboursement souvent manquées.
