Costa Rica: Consultations on fiscal periods, tax forms, submission of VAT returns

Consultations close May 9, 2025

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April 30, 2025

The tax administration on April 25, 2025, published the following draft resolutions for public consultation in the official gazette:

  • Guidelines for accessing the virtual office of the TRIBU-CR Tax Management System
  • Amendment to Resolution N° DGT-R-22-2020 “Application of Special Fiscal Period in the Income Tax for the Coffee and Sugarcane Sectors of Costa Rica”
  • Resolution for the change of fiscal period in the corporate income tax and repeal of Resolution N° DGT-R-016-2021
  • Resolution for the use of the tax form "Monthly Summary Report of Clients, Suppliers, and Specific Expenses Not Covered by an Electronic Receipt”
  • Resolution on the use of tax forms "Summary Report of Exit Tax from National Territory by Air" and "Report of Purchases and Sales in Agricultural Auctions”
  • Forms and method for submitting value added tax (VAT) returns

The consultations close on May 9, 2025.

Read an April 2025 report (Spanish) prepared by the KPMG member firm in Costa Rica

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