At a press conference held on 26 June 2025, and through information published on social media, authorities from the Costa Rica Ministry of Finance confirmed that the Tax Administration's new virtual platform, TRIBU-CR, will become operational as of 4 August 2025.

Additionally, during this announcement and in its related communications, the Tax Administration shared information regarding the transition process it will implement for this purpose, highlighting the following information.

Migration of data from existing platforms

According to the Ministry of Finance, the following data will be migrated from the current Tax Administration platforms:

• Information from the Single Tax Registry (Registro Único Tributario), except for passwords, usernames, email addresses and telephone numbers
• Tax credits, except in cases where inconsistencies have been detected
• Outstanding tax liabilities, regardless of the period in which they originated
• Tax returns filed over the past four years
• Authorizations granted to third parties
• Tax Status Inquiry (Consulta de Situación Tributaria)

Deactivation of current tax administration systems

As part of the transition to TRIBU-CR and the migration of data, the Tax Administration will deactivate the following platforms at 11:45 p.m. on 18 July 2025: Virtual Tax Administration (ATV), Virtual Procedures (TRAVI), Tax Status Inquiry, Taxpayer Identification System (SIC), EDDI 7, Declara7, and DeclaraWeb. The following considerations apply:

• The help and information platform (Infoyasistencia) will remain active solely for queries related to the implementation of TRIBU-CR and electronic invoicing.
• The EDDI 7 system will remain available only for payment of the transfer tax on movable and immovable property.
• The ATV platform will remain active until 31 August 2025, exclusively for use of the Ministry of Finance's free electronic invoicing tool.
• As of 1 September 2025, the Ministry of Finance's free electronic invoicing tool will be migrated to Tico Factura (electronic invoicing version 4.4).

Between 11:45 p.m. on 18 July and 4 August 2025, it will not be possible to update information in the Tax Status Inquiry system. Therefore, taxpayers are urged to regularize their tax situation before this date.

Tax credits

With respect to tax credits, Ministry of Finance authorities confirmed that valid tax credits will be reflected in the new platform. However, tax credits for which inconsistencies ("improperly reported credits") have been detected will not be migrated and will require additional documentation from the taxpayer for verification.

Inconsistencies include cases in which:

• The taxpayer declares a number of credits equal to or greater than purchases in the D-104 (Value Added Tax (VAT) Return).
• The number of credits declared in the D-104 (VAT Return) exceeds the number of credits supported by electronic invoices.
• The VAT credits claimed for imports in the D-104 differ from the VAT actually paid according to customs declarations (DUAs).

In such cases, the Tax Administration will enable a procedure within the new platform for requesting a review of tax credits. Nevertheless, the Tax Administration reserves the right to conduct all control and verification procedures necessary to evaluate the accuracy of reported credits.

Taxpayers should prepare in advance for this platform migration to ensure a smooth and orderly transition.

Affected entities should consult their tax advisors for technical assistance and guidance during the transition to the new platform, including support with user creation, data validation, analysis of changes in tax return and payment forms, and overall assistance in understanding the new regulatory framework and its tax implications.