Value-added tax on cross-border services keeps reaching further, and that drives up a lot of people’s budgets. That’s why I’ll explain how to request a VAT refund on travel services in Costa Rica if you were charged twice.
In this article
This applies to cards issued in Costa Rica, when a Costa Rican bank adds the VAT to the charge, so it isn’t something you can claim with a card from a US bank or any other foreign bank. If your Costa Rican bank charged you VAT when you paid online for lodging or other travel services from a provider on the list kept by Costa Rica’s Finance Ministry (Hacienda), and you used them entirely in another country, you can ask the ministry for a refund, using Form D-402 and your card statement.
The 13% VAT applies to services consumed inside Costa Rica, but the bank charges it automatically when you pay by card on platforms on the ministry’s list, no matter where you use the service. Since September 8, 2026, that list has included Booking.com, Expedia, and Agoda.com; Airbnb was already on it. If you stay outside the country, you can get that amount back.
Who Do You Ask for a VAT Refund on Travel Services in Costa Rica?
It depends on the case. If the provider is on the ministry’s list and the service was used entirely outside Costa Rica, the ministry issues the refund, through Form D-402. If the bank reversed the transaction, the refund falls to the card issuer, along with the VAT. And if you were charged VAT by a provider that isn’t on the list, you need to ask the bank that made the charge.
Requirements for Requesting the VAT Refund From the Finance Ministry
To request a refund of this double VAT charge from the Finance Ministry, follow these steps:
- Be up to date on your obligations to the ministry. The request must be made by the person whose name is on the card.
- Fill out and sign Form D-402. You file one for each invoice or purchase.
- Attach the electronic invoice or receipt for the purchase.
- Attach the statement showing the purchase amount and the VAT charged.
- Provide proof of your IBAN account, in your name. Ask the ministry what currency the account should be in.
- If you have other documents that show the service was consumed outside Costa Rica, include them.
The VAT Refund on Lodging Abroad
The refund applies once you’ve completed your stay. For that case, a Finance Ministry text from February 2024 asks for proof of the money received, which the booking platform sends, along with the statement showing the purchase and the VAT charged. It also asks for your statements from the date of the booking until one month after you used the service, or a sworn statement that there was no full or partial cancellation.
Keep in mind that if you canceled the booking, in full or in part, the refund doesn’t apply to the time you didn’t use, because the card operator reverses that amount. The exception is if you can show, with a document or email from the service provider, that the cancellation came with no refund.
Where Do You File Form D-402, and How Long Does It Take?
You can file it online through TRIBU-CR, the Finance Ministry’s platform, or in person at the offices of the General Directorate of Taxation (Dirección General de Tributación). If you aren’t registered with the ministry, ask first how to sign up.
The resolution that sets the requirements gives three months for a decision, but that deadline isn’t binding, meaning it doesn’t guarantee an answer by then, and it doesn’t count delays caused by the applicant. If you have questions about your case, check with a tax office before you send your request.
