The D-270 Informative Return is taking on a major role within Costa Rica’s tax control framework.
Starting in 2026, this return will be filed on a monthly basis, providing the Tax Administration with additional oversight regarding specific transactions that are not supported by electronic invoices.
Proper alignment between the D-270, electronic billing, and general tax returns is essential to mitigate risks such as discrepancies, formal inquiries, and audit processes.
At Venegas Nexia, we provide the support you need to ensure your information is consistent, technically sound, and fully compliant with current regulations.
? Contact us: [email protected]
