- Costa Rica’s tax authority (DGT) introduced a new monthly tax reporting form for transactions not covered by electronic invoices, effective 1 January 2026.
- The new form replaces the previous annual D-151 declaration, but the annual declaration is still required for the 2025 fiscal year by 10 January 2026.
- The form applies to a wide range of entities and must be submitted through the TRIBU-CR online system.
- Non-compliance or errors may result in fines ranging from 1% of base salary per error to 2% of gross income for severe violations.
- The reform is part of the “Hacienda Digital for the Bicentennial” initiative to modernise the tax system and improve compliance.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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