TRIBU-CR: Costa Rica’s New Tax Platform and What Expats & Businesses Must Know

The Costa Rican government is launching a digital transformation of its tax administration—TRIBU-CR. But a judicial pause and implementation changes have left many confused. Here’s what you need to know, and how Dilectus can help you transition smoothly.

A Digital Shift with Legal Pushback

TRIBU-CR is Costa Rica’s ambitious new tax platform set to replace existing systems like ATV, and TRAVI. Initially scheduled for deployment starting August 4, 2025, this central platform aims to streamline everything from taxpayer registration to declarations, notifications, and electronic invoicing (Tico Factura 4.4).

However, a judicial measure led by independent congresswoman Johanna Obando has forced the Ministry of Finance to maintain access to current platforms during the transition. The ruling—based on Article 18 bis of the Código de Normas y Procedimientos Tributarios—protects the right to tax transparency, allowing users to access their status online even during migration.

What Will You Be Paying and Where?

Once launched, TRIBU-CR will consolidate the following tax processes:

• Monthly VAT (D-104) and quarterly simplified regime (D-105, D-135)
• Income tax (D-101) with pre-filled data
• Automated tax account management and debt overview
• Exemption requests, municipal licenses, and public service concessions

Payments will be made via direct debit (IBAN) from a registered bank account. Old connectivity methods will be discontinued.

How to Prepare (Legally and Logistically)

1. Verify your data in ATV:
• Full name, valid email, phone number, activity code.
• Ensure your ID includes the verification code (e.g., format 1-XXXX-XXXX for nationals, complete digits for DIMEX or NITE).
2. Regularize pending obligations: declarations, tax debts, and authorized third parties.
3. Update your digital ID:
• Renew pre-2016 national IDs to avoid authentication errors.
• Authorize your accountant in ATV—roles won't auto-transfer.
4. Backup documents: Download key files and statements (2021–2024) from ATV.
5. Prepare to register your bank account (IBAN), as it will be required for setting up direct payment within the TRIBU-CR system.
6. Plan for electronic invoicing:
• Tico Factura 4.4 becomes mandatory as of September 1, 2025. Third-party or custom system users must ensure timely compliance, or risk invoice rejections and tax breaches.

Training and Support

The Ministry of Finance and certified firms are offering workshops, tutorials, and one-on-one support. At Dilectus, we provide legal, accounting, payroll, and property services with a dedicated focus on expats, independent professionals, and family businesses.

Our team is ready to guide you—step by step—through this tax transition.

Let Dilectus Help You Stay Compliant

TRIBU-CR represents a positive step forward in Costa Rica’s digital governance. But like any change, it comes with challenges. Whether you’re an expat, a small business owner, or a family enterprise, Dilectus can help you stay ahead, compliant, and stress-free.

Visit us at www.dilectus.net or email info@dilectus.net for personalized guidance.

Note: This publication provides general information on legal and accounting updates in Costa Rica and does not constitute legal advice. For specific queries, we invite you to contact our team.