- On December 5, 2025, Costa Rica’s tax authority issued a Resolution to address unintended accounting and tax effects from earlier VAT contingency measures.
- The Resolution allows taxable persons who reported purchases but no sales in September 2025 to correct their VAT declarations in later periods.
- The aim is to prevent artificial tax balances and accounting mismatches caused by temporary compliance measures.
- The Resolution ensures that these temporary measures do not create lasting distortions in accounting or VAT positions.
Source: vatabout.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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