The Costa Rican DGT (General Directorate of Taxation) set April 1, 2022 as the deadline for travel agencies and passenger transportation companies to comply with the new mandatory measures for the sale of airline tickets.
The resolution specifies whether travel agencies and airlines must issue and deliver electronic vouchers if they have an IATA code, use the BSP (Bank Settlement Plan) system, or are independent agencies not accredited by IATA.
Agencies and airlines that adhere to the IATA can use the BSP or Bank Settlement Plan system to remit tax payments for tickets sold weekly.
The Bank Settlement Plan allows travel agencies to create and submit their own report, whereas airlines receive only one detail from IATA containing all of the details of the agencies’ sales.
Effective date: 1 April 2022