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Costa Rica DGT Issues Guidance on New TRIBU-CR Digital Tax Platform

  • Costa Rica’s tax administration DGT published guidance on September 11, 2025 for the new TRIBU-CR digital tax platform through several resolutions in the Official Gazette
  • Resolution MH-DGT-R-0038-2025 outlines proper use of tax forms for VAT and withholdings on credit and debit card transactions
  • Resolution MH-DGT-RES-0036-2025 provides guidelines for VAT collection and reporting forms including those for cross-border digital services and international service purchases via digital platforms
  • Resolution MH-DGT-RES-0040-2025 establishes the authorization process for using taxpayer credits or positive balances within the TRIBU-CR system
  • The launch of the TRIBU-CR system was previously postponed from August 4 to October 6, 2025

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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