Costa Rica: Guidelines for disabling current platforms in preparation for implementation of new digital tax system
The new TRIBU-CR system will become effective on August 4, 2025.
The General Directorate of Taxation on July 11, 2025, published resolution N° MH-DGT-RES-0011-2025 in Special Edition N° 86 of the Official Gazette, which establishes the guidelines for disabling the current tax platforms, in preparation for the implementation of the new system “TRIBU-CR.”
Key implications of the resolution
The following platforms will be disabled as of July 18, 2025:
- EDDI-7
- Virtual tax administration (ATV)
- Virtual procedures (TRAVI)
- Declara7
- DeclaraWeb (Declaración Informativas)
- Taxpayer identification system (SIC)
- Tax status inquiry
These platforms will no longer be used to allow for the implementation of the new TRIBU-CR system, which will become effective on August 4, 2025. From that date forward, it will be the only authorized means for carrying out procedures and fulfilling both formal and material tax obligations before the tax administration.
Suspension of deadlines for pending procedures and their effects
The tax administration has ordered the temporary suspension of all deadlines related to procedures initiated by taxpayers, as well as those granted to comply with requirements, notices, and refund or compensation requests. This measure applies during the period in which the IT systems are disabled, as part of the transition to the new Integrated Tax Management System TRIBU-CR.
Once TRIBU-CR is operational, all procedures and deadlines will automatically resume and must be processed exclusively through this system or by other means established by the tax administration. In the meantime, in-person service will continue at regional offices, provided it does not depend on the suspended systems.
Read a July 2025 report (Spanish) and (English) prepared by the KPMG member firm in Costa Rica