Andrés Henao Torres Tax Treatment of Cross-Border Digital Services In an increasingly digital business environment, it is common for Costa Rican companies to purchase services from suppliers located outside the country. Software licenses, artificial intelligence plat... Sep 27, 2026
Andrés Henao Torres Costa Rica's Free Trade Zone Regime: Benefits and Responsibilities for Operating in Compliance The Free Trade Zone Regime is one of Costa Rica's main instruments for attracting investment and creating jobs. If your company is eligible, it can offer significant tax and customs advantages. It sho... Sep 16, 2026
Andrés Henao Torres Costa Rica's Ministry of Finance Issues New Criteria on the Application of IFRS for Tax Purposes Costa Rica's Ministry of Finance (Hacienda) has published Resolution MH-DGT-RES-0015-2026 , which establishes interpretive criteria on the application of the International Financial Reporting Standard... Sep 16, 2026
Andrés Henao Torres Ministry of Finance updates version 4.4 of electronic receipts The Costa Rican Ministry of Finance (Ministerio de Hacienda) has published an update to the technical document " Annexes and Structures Version 4.4 ," which governs the issuance of electronic invoices... Jun 30, 2026
Andrés Henao Torres The D-270 in Costa Rica: Everything You Need to Know About the New Informational Return. The Dirección General de Tributación(DGT) has introduced one of the most significant changes to informational reporting obligations in recent years: the implementation of the Monthly Summary Informati... Jun 25, 2026
Andrés Henao Torres Transfer Pricing Statement 2025 The MH-DGT-RES-TEMPORAL-0001-2025 resolution issued by Costa Rica’s General Directorate of Taxation (DGT) modified the deadlines and unified the filing calendar for the Transfer Pricing Informative Re... Jun 22, 2026
