Booking through Booking, Expedia, and other platforms: why they could end up being more expensive

By MAF. Gabriela Páez

Tax Manager – EAS LATAM

Tourism faces a The strong colón , commissions, and costs are squeezing their margins. As we've pointed out at EAS, tourism growth doesn't always translate into profitability . In this context, higher booking costs can put even more pressure on demand.

What changed now

The update, identified as MH-DGT-OF-0592-2026, expanded the list of digital providers and intermediaries subject to the VAT collection mechanism from 161 to 181. According to information published by La Nación, Booking.com , Expedia, and Agoda.com were added, effective September 8. This expands the collection of a tax that has been in place since 2020.

In the payments covered, the issuer of a Costa Rican card receives 13% of the gross amount. If the platform charges US$500, the total payment could reach US$565. This additional US$65 does not increase the hotel's revenue. The phrase "taxes included" does not demonstrate that this bank charge is included.

Why this didn't come out of nowhere

In previous articles, I explained the tax evolution of platforms like Airbnb and, subsequently, the reporting requirements for platform operators : Resolution MH-DGT-RES-0025-2024 incorporated reporting rules based on OECD standards; MH-DGT-RES-0004-2026 postponed the first filing deadline. The reporting entity is the reporting operator, not automatically each individual accommodation.

Our EAS alert about the OECD It addresses another development: on September 4, the comments received on the proposal to modify these international rules were published. This process does not, in itself, create new local obligations nor does it generate the 13% charge. Reporting income and collecting VAT are separate mechanisms.

For hotels and hosts, the practical consequence is twofold: reconciling what is reported by the platforms with their income and reviewing how each reservation is charged.

The key is who collects the reservation fee

OTA Collects: the platform charges the guest and pays the accommodation provider. When the payment is processed through the banking system, an additional fee may apply.

Property Collects: The guest pays the hotel. If the payment is processed as a local sale on your card reader, booking through Booking.com or Expedia does not automatically trigger this charge. The accommodation retains its billing and VAT obligations.

The scope of this measure applies to cards issued in Costa Rica; it does not imply automatically charging the 13% tax to all foreign tourists. It could particularly affect domestic tourism and business travel. Before offering discounts to compensate, it's advisable to measure the profit margin after fees, taxes, and other costs.

Before you absorb the blow, check this out.

If the accommodation is enjoyed entirely outside the country, a refund of the overpaid tax can be requested, even as a final consumer, provided the receipts are retained. For a business, the tax credit requires compliance with applicable requirements; registration alone is insufficient, and the same tax cannot be recovered through both methods.

Properly implemented revenue collection should avoid duplication and unnecessary procedures in an already strained sector. At EAS LATAM, we can assist you with a detailed review of reservations, charges, and supporting documentation to identify the appropriate procedures.

References

Directorate General of Taxation. Resolution DGT-R-13-2020 and its amendments: VAT on cross-border digital services.

Directorate General of Taxation. Resolutions MH-DGT-RES-0025-2024 and MH-DGT-RES-0004-2026: exchange of information from digital platforms and transfer of the first installment.

Villalobos Solís, A. (September 9, 2026). Users in Costa Rica will pay more for lodging abroad. The Ministry of Finance promises to refund the VAT; this will be the procedure. La Nación. Source consulted for the update MH-DGT-OF-0592-2026; the original document was not accessed.

OECD. (2026). Proposed targeted amendments to the Model Reporting Rules for Digital Platforms to support exchange of tax information. Accessed: June 15–August 14; comments published September 4.

Páez, G. (January 28, 2025). Fiscal evolution in the regulation of digital platforms like Airbnb in Costa Rica. EAS LATAM.

Páez, G. (April 29, 2026). Digital platforms: The Treasury transfers the first report, but does not change the substance of the obligation. EAS LATAM.

EAS LATAM Group. (2026). Alert on LinkedIn about the review of OECD reporting rules for digital platforms.

Campos, F. (2026). The decision to raise prices in dollars in a strong colón environment; More than two million tourists by July 2026: Is growth turning into hotel profitability? EAS LATAM.