Costa Rican VAT returns

Once registered for VAT in Costa Rica, businesses must declare all taxable transactions and remit any tax due to the Ministry of Finance (Ministerio de Hacienda) through the General Directorate of Taxation (DGT).

VAT returns in Costa Rica are filed on a monthly basis. All registered taxpayers under the general VAT regime must file a return for every calendar month, regardless of whether any taxable transactions were made during that period — a nil return is required where there is no activity.

Taxpayers registered under the Simplified Tax Regime (RST) file on a quarterly basis using Form D-105.

VAT returns must be submitted and VAT payments made by the 15th day of the month following the end of the reporting period. Where the 15th falls on a weekend or public holiday, the deadline is moved to the next working day.

Returns are filed electronically via the TRIBU-CR portal using Form D-150 (previously Form D-104). All filings are mandatory and must be submitted online; paper returns are not accepted.

VAT-registered businesses in Costa Rica must maintain comprehensive VAT records, including:
 

• E-invoices issued and received, together with their validation status from the DGT
• Import documentation and customs declarations for goods imported into Costa Rica
• Accounting records and journals supporting VAT calculations
• Supporting documentation for input VAT credits claimed
• Records of the Mensaje Receptor (buyer confirmation responses) for electronic documents received

Under the Código de Normas y Procedimientos Tributarios, tax records must be retained for a minimum of five years and must be made available to the tax authority upon request.

VAT payments are due on the same date as the return filing deadline — the 15th of the month following the reporting period. Payment must be made in Costa Rican colones (CRC).

Late payments are subject to:
 

• A surcharge of 1% of the unpaid amount per month or fraction of a month, not to exceed 20% of the outstanding liability
• Interest on late payments at the rate published by the DGT (8.52% per annum effective January 2026)

Input VAT may generally be reclaimed by taxpayers registered under the general VAT regime on goods and services acquired for use in taxable business activities, provided a valid e-invoice (in accepted status from the DGT) is held. Deductible input VAT includes:

• Goods purchased for resale or use in taxable production
• Capital assets, equipment, and business supplies directly linked to taxable activities
• Services, utilities, and overhead costs related to taxable activities 
• Import VAT on goods used in taxable supplies

Where a business carries out both taxable and exempt activities, input VAT must be apportioned (prorrateo) in proportion to the ratio of taxable sales to total sales. Input VAT attributable exclusively to exempt activities is not recoverable.

Input VAT is not deductible on:
 

• Goods or services used for personal or non-business purposes
• Expenses not directly linked to the taxpayer’s taxable economic activity
• Purchases supported only by non-validated or rejected electronic documents

Taxpayers registered under the Simplified Tax Regime (RST) are not entitled to deduct input VAT.

All Costa Rican VAT returns must be submitted electronically through the TRIBU-CR portal using the taxpayer’s registered credentials. Physical filing is not accepted. VAT payments are made via bank transfer or through the integrated payment function within the TRIBU-CR platform.

Penalties may apply for VAT noncompliance, including:
 

• Late filing of a VAT return: a fine of 50% of the minimum monthly salary in force at the time of the infraction
• Late payment surcharge: 1% of unpaid VAT per month or fraction of a month, up to a maximum of 20% of the outstanding liability, plus interest at the applicable DGT rate
• Failure to issue a valid e-invoice: financial penalties under the Código de Normas y Procedimientos Tributarios, and denial of input VAT credit for the recipient
• Penalties for incorrect, incomplete, or fraudulent returns
• Additional sanctions in cases of repeated noncompliance or tax evasion

If input VAT exceeds output VAT for a given reporting period, the resulting credit is carried forward to offset VAT liabilities in subsequent periods. Refunds of excess VAT credits are available in specific circumstances — principally for exporters of goods and services whose zero-rated supplies generate persistent input VAT surpluses. Refund claims are subject to review and approval by the DGT.