On August 4, 2025, Costa Rica will take an important step in the digital transformation of its tax administration with the launch of TRIBU-CR, the new platform introduced by the Dirección General de Tributación. This system will replace the current ATV platform, which will be permanently disabled as of July 18, 2025, marking a new era in the management of tax obligations in the country.

What is TRIBU-CR?
TRIBU-CR is a comprehensive platform that centralizes all tax processes in a single digital space. Its objectives are to facilitate voluntary compliance, strengthen audit mechanisms, and reduce tax evasion and avoidance.

Key features to be aware of:
•  Virtual Taxpayer Office (OVI): A new mandatory portal for managing all tax-related procedures.
•  Tax Vector: Upon registration, the system will automatically indicate the taxpayer’s applicable obligations.
•  Real-time tax account: Taxpayers will have access at any time to their payments, balances, debts, and tax credits.
•  VAT returns by rate: The platform eliminates the previous activity-based VAT filing model.
•  Enhanced security: Two-factor authentication will be required for improved data protection.
•  Electronic file and document management system: Designed to improve traceability and efficiency in tax document handling.

Implications for your business:
•  Mandatory new user registration: Existing ATV credentials will no longer be valid after July 18.
•  First VAT return via TRIBU-CR: To be filed just two weeks after the system goes live.
•  Upgrade to electronic invoicing version 4.4: Set to become effective shortly thereafter.
•  Transfer pricing declaration: Starting February 2026, thousands of taxpayers will be required to submit this obligation for the first time.

What if you are not prepared in time?
Sanctions will not be imposed for simply failing to use TRIBU-CR, but rather for any errors or noncompliance arising from its improper use. For this reason, it is essential to seek specialized advice from the outset.

How can we support you?
At TACTIC Legal, we are fully prepared to assist you throughout this transition. From the creation of your new user account to the proper submission of tax filings, we provide the necessary guidance to help you remain compliant with confidence, efficiency, and peace of mind.

Article prepared by Jimena Campos, Associate at TACTIC Legal in Costa Rica.