The Costa Rican government has issued a regulation exempting spare parts for electric vehicles and fast-charging centers from the Value-Added Tax (VAT), Selective Consumption Tax, and the 1% tax over customs value.

The regulation also established the obligation for electric vehicle importers to inform the Energy Direction of the MINAE, during September of each year, of the latest and most up-to-date models of electric vehicles that will be offered in the country.

To qualify for these exemptions, beneficiaries must be registered before the Energy Direction of the MINAE and subsequently, apply for exemption status through the EXONET system.

(Published on September 9, 2020, at scope No.237 of La Gaceta No.226)