Don’t miss the deadline! January 31st is the cutoff
The start of the year brings significant legal obligations. Paying the Corporate Tax is essential to ensure your business operates smoothly, without legal or administrative restrictions. Remember: The amount due varies depending on whether your corporation is registered as active or inactive with the Tax Administration.
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2026: Digital Tax Oversight in Costa Rica – Key Developments to Consider.
Costa Rica’s tax environment continues to evolve with the consolidation of TRIBU-CR and the progression of Hacienda Digital. This transition reflects a shift toward an automated control framework with more frequent and detailed data cross-checking by the Tax Authority.
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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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