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Costa Rica: Updated rules for informational return for transactions not supported by e-invoice

Including new monthly filing requirement

March 26, 2026

The General Directorate of Taxation (DGT) on March 17, 2026, issued Resolution No. MH DGT RES 0010 2026 (amending Resolution No. MH DGT RES 0055 2025), introducing changes to the rules for the “Monthly Informative Summary of Clients, Suppliers, and Specific Expenses Not Supported by an Electronic Invoice” (electronic form D 270).

The changes are intended to facilitate the implementation of the new reporting scheme and include:

  • New monthly filing requirement for the D 270
  • Transitional rules for 2025 fiscal year and 2026 monthly periods
  • Exception for reporting of interest paid by certain financial institutions

Read a March 2026 report prepared by the KPMG member firm in Costa Rica

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