This new monthly tax reporting form is for businesses and organisations that conduct transactions not covered by electronic invoices.
Costa Rica’s tax authority (DGT) issued Resolution MH-DGT-RES-0055-2025 on 3 November 2025, introducing a new monthly tax reporting form for businesses and organisations that conduct transactions not covered by electronic invoices.
The new form, called “Monthly Informative Summary of Clients, Suppliers, and Specific Expenses Not Covered by an Electronic Invoice,” replaces the previous annual D-151 declaration.
For the 2025 fiscal year, the annual declaration is still required by 10 January 2026.
From 2026 onwards, reporting will be conducted every month, aligning with VAT schedules.
The form applies to a wide range of entities, including individuals, companies, government institutions, universities, NGOs, cooperatives, and other public and private organisations. It excludes transactions already recorded through electronic invoices or those subject to tax withholding.
All submissions must be made through the Ministry of Finance’s TRIBU-CR online system, which allows users to enter data manually or upload Excel files. The form captures details such as the counterpart of the transaction, type of transaction (sales, purchases, services, rents, commissions, or interest), and total amounts.
Non-compliance or errors in reporting may result in fines, ranging from 1% of the base salary per incorrect entry to 2% of gross income for severe violations. Taxpayers without reliable internet access can seek support at local tax offices.
The reform is part of the “Hacienda Digital for the Bicentennial” initiative, aiming to modernise Costa Rica’s tax system, improve compliance, and enhance efficiency and transparency.
Resolution MH-DGT-RES-0055-2025 will take effect on 1 January 2026.
