- Costa Rica extended the deadline for monthly Form 270 reporting from 10 to 25 calendar days after each month, effective January 1, 2026.
- For 2026, all monthly returns can be filed by January 25, 2027, without penalties.
- The annual D-151 return for 2025 is still required, with a new deadline of June 25, 2026.
- Form 270 must be submitted via the TRIBU-CR portal, reporting non–e-invoiced transactions such as sales, purchases, services, rentals, commissions, and interest.
- No penalties will be applied for late filing if returns are submitted within the new deadlines.
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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