- New sections have been added to the VAT declaration form to handle the liquidation of tax credits using the proportionality rule.
- Taxpayers must indicate whether they applied proportionality for tax credits during 2025; based on their answer, the system will enable additional sections to complete.
- The process involves entering total sales and purchases, calculating definitive credits, and finalizing the tax liquidation to determine the amount payable or credit balance.
- These requirements apply to the December 2025 VAT declaration for the General Regime and the last four-month period of 2025 for the Special Agricultural Regime.
Source: hacienda.go.cr
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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