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 Informational Return of Customers, Suppliers, and Specific Expenses Not Supported by an Electronic Receipt (Form D-270)
Although the obligation was initially set to begin in January 2026, the Tax Administration itself acknowledged that many companies did not have enough time to adapt their systems. For this reason, it issued Resolution MH-DGT-RES-0010-2026, granting an extraordinary extension, and subsequently published Official Letter MH-DGT-OF-0306-2026, in which it answers the main questions raised by the Costa Rican Association of Private Accountants (Colegio de Contadores Privados de Costa Rica).
What is the D-270?
The D-270 is an informational return through which taxpayers must report economic transactions that are not supported by an electronic document, giving the Tax Administration additional information for its audit and oversight processes.
It is important to clarify that this return:
- Does not replace the obligation to issue electronic documents.
- Does not automatically make an expense deductible.
- Does not limit the Tax Authority's audit powers.
Its purpose is purely informational.
What changed with Resolution MH-DGT-RES-0010-2026?
The main change was the extension of the filing deadlines.
2025 Annual Return
On a one-time basis:
- The return for the 2025 tax period may be filed during the first 25 calendar days of June 2026.
2026 Monthly Returns
Although the monthly obligation remains in force, the Tax Authority allowed the returns for:
- January
- February
- March
- ...
- December 2026
to be filed individually, but all of them by the first 25 calendar days of January 2027.
Will there be penalties?
No.
The resolution establishes an exceptional measure under which the penalties set out in Article 83 of the Code of Tax Rules and Procedures will not be applied, provided that taxpayers file their returns within the new extraordinary deadlines.
What will the standard deadline be once the extension ends?
Once the transitional period ends, the D-270 must be filed:
- monthly, and
- within the first 25 calendar days of the month following the reported period.
This change extends the originally planned deadline from 10 calendar days to 25 days.
What is and is not reported in the D-270 Informational Return?
| Must be reported | Must NOT be reported |
| Sales of goods or services not supported by an electronic receipt. | Transactions supported by an electronic invoice, electronic ticket, or credit/debit note. |
| Purchases of goods or services without an electronic invoice. | Municipal tax payments. |
| Interest collected (as income). | CCSS (social security) contributions. |
| Interest paid. | Fiscal stamps. |
| Commissions collected. | Municipal business licenses. |
| Commissions paid (including bank fees, card-terminal/POS fees, transfers, and account maintenance fees when no electronic receipt exists). | Municipal fees. |
| Rentals/leases without an electronic receipt. | Tolls and municipal parking. |
| Fees or professional services without an electronic receipt. | Any payment of a tax or parafiscal nature. |
| Vehicle purchases from individuals who do not issue electronic receipts. | Returns when there were no transactions to report. |
| Utilities paid by the tenant when the bill is in the landlord's name and no electronic receipt exists. | |
| Insurance policies charged within a loan installment when no individual electronic receipt exists. |
Conclusion
The D-270 represents a new control mechanism for the Tax Administration, designed to obtain information on transactions that are not currently captured through electronic receipts. While the DGT granted an exceptional extension and clarified several operational points, the obligation remains in force and will require companies to adjust their accounting and administrative processes in order to comply on time.