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Costa Rica: Guidance on new digital tax platform

Guidance in five resolutions

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September 22, 2025

The tax administration on September 11, 2025 (in supplement No. 117 of the official gazette) issued a series of resolutions related to the new digital tax “TRIBU-CR” platform:

  • MH-DGT-R-0038-2025: “Use of the tax forms for withholdings on credit and debit card transactions—value added tax (VAT) and withholdings on credit and debit card transactions (ISU)”
  • MH-DGT-RES-0036-2025: “Use of the forms: ‘VAT collection by intermediaries of cross-border digital services registered with the General Directorate of Taxation (DGT)’, ‘VAT collection by providers of cross-border digital services registered with the DGT’, ‘VAT perception on purchases of international services via the internet or any other digital platform’, and ‘Informative return on transactions not subject to VAT perception on purchases of international services via the internet or any other digital platform"

The tax administration on September 17, 2025 (in supplement No. 118 of the official gazette) issued another series of resolutions related to the TRIBU-CR platform:

  • MH-DGT-RES-0040-2025: "Resolution for the authorization and use of taxpayer credits or positive balances in the TRIBU-CR system, and guidelines for managing requests to review credits or balances with inconsistencies"
  • MH-DGT-RES-0042-2025: "Use of informative return forms leading to the self-assessment of tax obligations"
  • MH-DGT-RES-0039-2025: "Withholding of capital gains and losses tax on real estate and use of the real estate transfer tax form, including the 20% reduction established in the law for the attraction of investors, rentiers, and retirees No. 9996"

Read a September 2025 report (Spanish and English) prepared by the KPMG member firm in Costa Rica

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