These resolutions provide guidance on the use of tax forms for VAT and withholding on card transactions, rules for VAT reporting and cross-border digital services, and the authorisation process for applying taxpayer credits in the TRIBU-CR system.
Costa Rica’s tax administration (DGT) issued a series of resolutions, related to the new digital tax “TRIBU-CR” platform, in the Official Gazette on 11 September 2025.
MH-DGT-R-0038-2025: The resolution outlines the proper use of tax forms related to withholdings on credit and debit card transactions (ISU). It specifically addresses forms for Value Added Tax (VAT) and withholdings tied to these transactions.
MH-DGT-RES-0036-2025: The resolution provides guidelines for the use of various forms associated with VAT collection and reporting. It includes forms for intermediaries and providers of cross-border digital services registered with the General Directorate of Taxation (DGT), VAT perception on international service purchases via digital platforms, and reporting transactions not subject to VAT perception.
MH-DGT-RES-0040-2025: The resolution establishes the authorisation process for using taxpayer credits or positive balances within the TRIBU-CR system.
Earlier, Costa Rica’s tax administration (DGT) announced that the launch of the TRIBU-CR system has been postponed from 4 August to 6 October 2025.
