Costa Rica expands VAT to cross-border digital services including AI platforms

Costa Rica's Ministry of Finance will apply 13% VAT to cross-border digital services, adding AI platforms (Claude, ChatGPT), social media (TikTok), and travel services (Booking) to the taxable list. This is a fiscal measure broadening the tax base for digital economy players, likely affecting consumer prices and foreign tech firms' local revenue. The move aligns with global trends in digital taxation but may face implementation challenges.