Costa Rica – Northamerica (International) – FAQ

What special rules apply in Costa Rica for the sale, issuance, or redemption of Giftcards?

Giftcard sales in Costa Rica are permitted but require compliance with data protection rules under Law 8968 on personal data for digital transactions. Businesses must also be registered for tax purposes.

How are Giftcards treated for tax purposes in Costa Rica (VAT, single-purpose / multi-purpose)?

Giftcards are subject to VAT (Impuesto al Valor Agregado, IVA), which is due upon redemption. There is no distinction between single-purpose and multi-purpose Giftcards. Retailers must document transactions electronically.

Is there a legal regulation in Costa Rica on the validity period of Giftcards?

Costa Rica has no specific legal rule on Giftcard validity. Under the Commercial Code, a general limitation period of four years applies. Retailers must clearly state validity to avoid disadvantaging consumers.

Which consumer rights apply in Costa Rica regarding expired Giftcards?

Under Costa Rican consumer protection law, a Giftcard expires after its expiry date. Retailers must inform customers about validity before purchase; if missing, the consumer may request a refund.