The D-270 Informative Return is taking on a major role within Costa Rica’s tax control framework.
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
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Attention companies with related party transactions!
Although the Transfer Pricing declaration is filed in 2026, the deadline to make adjustments, formalize contracts, register intercompany charges, and issue the corresponding invoices is December 31, 2025.
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ATTENTION VAT TAXPAYERS! ?
The Ministry of Finance has implemented a KEY improvement in the TRIBU-CR system that simplifies the application of your tax credits. If you have no sales in a period, you can now apply the VAT from your purchases!
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Vehicle Circulation Tax collection in progress!
Remember: The deadline for paying without a surcharge is December 31, 2025. At Venegas Nexia, our tax department is always ready to advise you on fulfilling your tax obligations.
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IVA Alert! Zero-Sales Taxpayers
If you had purchases but zero sales in September, Hacienda (the Ministry of Finance) is applying an automatic adjustment that moves your fiscal credit. Don’t lose that valuable balance!
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