Deze gids biedt een overzicht van de btw in Costa Rica, inclusief de geldende tarieven, registratievereisten, nalevingsverplichtingen en indieningstermijnen. Hij is bedoeld voor bedrijven die transacties uitvoeren binnen Costa Rica.
is toen Costa Rica overstapte van een omzetbelasting naar een uitgebreid btw-systeem.
Doet u zaken in Costa Rica? Dan moet u zich houden aan de regels van de wet op de belasting over de toegevoegde waarde.
Elk bedrijf dat belastbare activiteiten uitvoert in Costa Rica is verplicht zich te registreren.
Costa Rica verplicht buitenlandse aanbieders van digitale diensten zich te registreren voor btw als zij digitale diensten leveren aan consumenten in Costa Rica.
Alleen bedrijven die bij het Ministerie van Financiën (Ministerio de Hacienda) voor IVA zijn geregistreerd, kunnen btw terugvragen. De uitgaven moeten rechtstreeks verband houden met belastbare bedrijfsactiviteiten.
De teruggaaf van btw gebeurt via de maandelijkse IVA-aangifte (Formulario D-104). De voorbelasting op aankopen wordt afgetrokken van de btw op verkopen. Als het tegoed hoger is dan de verschuldigde btw, wordt het resterende tegoed overgedragen. In bepaalde gevallen (bijvoorbeeld voor exporteurs) is teruggaaf mogelijk.
BTW-aangiften worden maandelijks ingediend met behulp van het formulier D-104. Betalingen moeten uiterlijk op de 15e van de maand volgend op de belastbare periode worden voldaan.
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In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
