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Costa Rica Adds Booking.com, Expedia and ChatGPT to 13% VAT List : The Tico Times | Costa Rica News

Summary by The Tico Times
Costa Rica adds Booking.com, Expedia, ChatGPT and 17 more platforms to its 13% VAT list on September 8. Here is what changes on your card statement. The post Costa Rica Adds Booking.com, Expedia and ChatGPT to 13% VAT List appeared first on The Tico Times | Costa Rica News

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Treasury expanded to 181 digital service providers subject to VAT. ChatGPT, Grok, TikTok and Booking.com are among the new ones included.

The Ministry of Finance expanded the list of cross-border digital services subject to VAT collection, including artificial intelligence platforms and travel.

·Costa Rica
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CR Today The Ministry of Finance recorded the services of ChatGPT and other models of artificial intelligence (IA) with value added tax (VAT). The Directorate General of Taxation of Finance updated the list of providers and/or intermediaries of cross-border digital services and included ChatGPT. Cross-border digital services are those provided by a [...]

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La Nación, Grupo Nación broke the news on Sunday, September 6, 2026.
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