Costa Rica extends deadlines for Form 270 monthly client and supplier reporting under Resolution No. MH-DGT-RES-0010-2026, moving the submission window from 10 to 25 calendar days following each month, while granting a transitional period allowing all 2026 monthly returns to be filed by 25 January 2027 without penalties.
Costa Rica has gazetted Resolution No. MH-DGT-RES-0010-2026 on 20 March 2026, which modifies the previous Resolution No. MH-DGT-RES-0055-2025 regarding the use of Form 270.
This form is used for the “Monthly Summary Information Return of Clients, Suppliers, and Specific Expenses not covered by an electronic voucher”. The amendment was prompted by tax obligors reporting a material impossibility of complying with the original deadlines due to the need to develop and implement specialised IT systems to manage the volume and complexity of the required data.
Effective 1 January 2026, the monthly reporting requirement replaces the annual D-151 return for transactions not supported by e-invoices. All individuals and entities must report relevant economic, financial, or professional transactions, including sales, purchases, services, rentals, commissions, and interest. Submission via the TRIBU-CR portal is now due within the first 25 calendar days of the following month, extended from the previous 10 days under Resolution No. MH-DGT-RES-0010-2026.
New deadlines and transitory measures
The resolution establishes several key extensions for the submission of these information returns:
- 2025 annual return (D-151): For the 2025 fiscal period, the annual summary return requirement is maintained, but the deadline has been moved to 25 June 2026.
- 2026 monthly returns: Information for the monthly periods from January to December 2026 must be presented individually for each month, but the deadline for all of them is extended to 25 January 2027.
- Standard monthly deadline: Once regular filing commences, the return must be submitted within the first 25 calendar days of the month following the one being declared.
Compliance and penalties
The Tax Administration has declared that it will not apply sanctions provided in Article 83 of the Tax Code for failing to present these returns within the original timeframes, provided they are submitted within the new extraordinary deadlines. However, those who have the operational capacity to file sooner are still permitted to do so within the standard 25-day monthly window.
Filing mechanism (Form 270)
Declarations must be submitted through the TRIBU-CR system using the electronic model for Form 270. The system allows for either manual online entry or the uploading of an Excel file containing all required records. The form requires reporting the accumulated monthly amounts for various transaction types, including sales, purchases, professional services, rentals, commissions, and interest. Data for the return is automatically cross-referenced with the taxpayer’s authentication details in the virtual office.
