VAT Declaration to the Ministerio de Hacienda

Every business registered under the Regimen General del IVA (Impuesto al Valor Agregado) in Costa Rica must file a monthly declaration, even if the amount due is zero.

Important system change: starting October 6, 2025, the Ministerio de Hacienda has completely replaced the ATV system with TRIBU-CR. The VAT declaration is no longer filed with form D-104 (the old name, still referenced in many outdated guides) but with Formulario 150 (D-150), available at the Oficina Virtual Integrada (OVI).

Where to file: at the Oficina Virtual Integrada (OVI), at ovitribucr.hacienda.go.cr.

What is reported: the VAT collected on sales and the VAT paid on purchases during the period, to determine the credit or balance due to the Ministerio de Hacienda.

Deadline: it is due on the 15th of the month following the declared period. Filing late incurs automatic interest from the first day of delay.

Exception — Regimen de Tributacion Simplificada (RTS): businesses in this regime (generally small shops) do not file a monthly VAT declaration; their declaration is the D-105-2, filed quarterly.

Note for restaurants: a new restaurant must confirm at the time of registration with Hacienda (see registration form as taxpayer) whether it qualifies for the Regimen Simplificado or must file VAT monthly in the Regimen General, as this changes the frequency and the form to use.