Q COSTARICA — The implementation of the Ministerio de Hacienda’s new Tribu-CR system will mark a turning point in the way Costa Rican taxpayers comply with their tax obligations.
For this reason, starting this Monday, October 6, Hacienda (Ministry of Finance) will migrate its main current platforms (ATV, TRAVI, DeclaraWeb, and EDDI-7) to a single digital system, representing a significant change in tax filing and control processes. This process began on September 25, when a data cutoff was implemented.
With this major technological step, the tax administration seeks to consolidate the Registro Único Tributario (RUT) – Single Tax Registry – into a single space, as well as the traceability of current tax returns, debts, tax credits, and authorizations.
This major change brings benefits such as greater simplification and efficiency, but also represents an impact for taxpayers and requires them to be prepared to ensure an orderly transition.
Recommendations include:
- Verify that the cedula (national identity card), DIMEX (Immigration Identity Document for Foreigners), or NITE (Special Tax Identification Number assigned by the Tax Administration), is current.
- Review and reconcile outstanding obligations before the transfer.
- Keep a copy of the current RUT (Tax Identification Number) to corroborate the migrated information.
- Ensure the electronic invoicing system is updated to version 4.4.
- Request a tax account statement to avoid inconsistencies.
“The arrival of Tribu-CR represents an important step toward modernizing the Costa Rican tax system. This drastic change aims to streamline tax returns and ensure transparency in tax matters,” explains tax expert Raymundo Volio, of Actualidad Tributaria, who urges taxpayers to prepare in advance so that this transition process becomes a tool for improvement and not an administrative challenge or, worse yet, resulting in penalties or higher payments.
The change involves replacing the platforms that have operated until now and represents a fundamental step toward the modernization and simplification of tax processes in the country, stated Dunia Zamora, president of the Costa Rican Association of Public Accountants.
With the launch of TRIBU-CR, the following procedures must be completed on the new platform:
- Use of the Ministry of Finance’s free invoice system in version 4.3 of annexes and structures.
- Management and renewal of electronic receipt user credentials.
- Management, renewal, and revocation of passwords related to electronic receipts and the cryptographic key.
See the “Verification of Electronic Receipts” section.
Changes
Hacienda has moved the deadline for filing Impuesto al Valor Agregado (IVA) – Value Added Tax (VAT) – returns for September to October 24th, giving taxpayers a reasonable period of time to file and pay their taxes using the new system.
In addition, the new free Tico-Factura invoicer will be available starting this Monday.
TRIBU-CR is part of the Digital Treasury project, the first modules of which will be implemented in October.
The new system will begin its first phase with the implementation of the following modules: Virtual Office (OVI)—from which services will be accessed—, Declarations and Payments, Comprehensive Tax Account, Communications and Notifications, Single Tax Registry, Comprehensive Tax Consultation, Electronic File, Document Manager, and the Tico-Factura Digital Invoicing System.
The remaining 19 modules that make up the system will be gradually incorporated until full implementation is achieved in 2028.
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