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Costa Rica – Deadline for the Implementation of the Electronic Invoicing for National and International Air Transport Companies has been extended.

The General Taxation Administration (DGT) issued Ruling No. DGT-R-012-2018, which sets the obligation for all taxpayers to use the Electronic Invoicing System starting September 1st, 2018, in accordance with the last digit of each company’s corporate registration number (cédula jurídica). The International Airlines Association (ALA) requested an extension of the deadline to assess with representatives […]

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Costa Rica – Modifications to the collection of the departure tax and of the baggage inspection fee

On July 4th, 2018, at a meeting organized by the Airline Association (ALA), the Bank of Costa Rica (BCR) announced the modifications to be implemented to the collection of the departure tax, and of the baggage inspection fee included in air tickets. The new system consists on creating a consortium between BCR and Bancredito with […]

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