Q COSTARICA — Impuesto al Valor Agregado (IVA) – Value Added Tax – taxpayers who did not report sales during September but did make purchases should take into account the new adjustments that will be implemented in the new TRIBU-CR system, according to a statement from the Ministerio de Hacienda (Treasury) – Ministry of Finance.
Currently, the platform automatically transfers tax credits generated by purchases to the profits tax, which has raised concerns among taxpayers who reported zero sales.
To resolve these cases, the Treasury announced that starting in November, it will activate a new feature in TRIBU-CR, which will allow the automatic calculation of the tax credit for purchases declared by those who did not make any sales.
As a temporary measure, system users can enter the amount of ¢1 in the box for sales subject to the 13% rate, which will allow the platform to recognize the transactions and process the credit correctly.
This provision seeks to prevent taxpayers from losing this benefit and ensure they can keep their returns up to date while the tool is updated.