TradeNotableSingle-source
5.1
Costa Rica expands VAT to cross-border digital services including AI platforms
El FinancieroLO·CR·2 days ago
Costa Rica's Ministry of Finance added ChatGPT, Grok, TikTok, and Booking.com to the list of digital services subject to VAT, expanding the total to 181 providers. This is a routine fiscal policy expansion, not a market-moving event. The move aligns with global trends of taxing digital services.