Costa Rica’s tax administration (DGT) has released two draft resolutions for public consultation.

These initiatives are part of the country’s digital transformation plan, aiming to simplify taxpayer interactions through the TRIBU-CR platform and improve VAT compliance for cross-border digital transactions.

TRIBU-CR is a digital platform for managing and fulfilling tax obligations. It facilitates taxpayers with a secure, efficient, and user-friendly environment, simplifying compliance with the latest tax requirements.

The draft resolutions are as follows:

Submitting requests and consultations via the TRIBU-CR virtual office

The TRIBU-CR Virtual Office (OVI) is established as the official platform for submitting information requests and binding tax consultations under the General Tax Code. It offers both general access for public information and restricted access for taxpayer services, with uniform criteria for document submission, deficiency handling, and filing dates. Additionally, in-person support is available for users impacted by the digital gap to ensure access to online services.

Using official forms for cross-border digital VAT collection

The new regulations mandate the use of four electronic forms for reporting and self-assessing VAT on international digital service purchases made through internet platforms. They apply to non-resident digital service providers, intermediaries registered with the DGT, and financial entities acting as VAT withholding agents. The rules outline registration, filing, and payment procedures via the TRIBU-CR platform. Additionally, it includes reporting non-taxable e-commerce transactions, aligning with global practices to ensure effective VAT collection on digital services.

These draft resolutions were published on 29 April 2025.

The deadline for sending comments is 14 May 2025.