- Submission Platform: All declarations must be submitted through the ATV (Administración Tributaria Virtual) portal.
- Monthly Deadlines:
- D-150 and D-155: Due within the first 10 natural days of the following month.
- D-185: Due within the first 5 business days of the following month.
- D-169: Due within the first 15 natural days of the following month.
- Declaration Tools: Use Declar@ 7 for preparation and DeclaraWeb for submission.
- Types of Declarations:
- D-150: Monthly summary of withholdings for Corporate Income Tax.
- D-155: Monthly summary of withholdings for VAT and Income Tax.
- D-185: Informative declaration for VAT collection by digital service providers and intermediaries.
- D-169: Informative declaration for VAT on international service purchases via digital platforms.
- Reference: Check the 2025 Tax Calendar for all deadlines and requirements.
Source: hacienda.go.cr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
