- Costa Rica’s tax authority issued new rules for the D 270 informational return for transactions not supported by e-invoice.
- A new monthly filing requirement for the D 270 form is introduced.
- Transitional rules apply for the 2025 fiscal year and 2026 monthly periods.
- Certain financial institutions are excepted from reporting interest paid.
Source: kpmg.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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