Costa Rica's TRIBU-CR Platform to Transform VAT Tax Administration by 2025

The Costa Rican Ministry of Finance released a notification on progress relating to the launch and implementation of the new virtual administration platform called TRIBU-CR. As stated by the Ministry of Finance, starting August 2025, the new platform should replace the existing platforms, including TRAVI, ATV, and EDDI-7.

Implications for VAT Taxable Persons

The new platform is expected to be launched and live on August 4, 2025, and the initial launch will include eight modules, including Unified Tax Registry (RUT), Returns and Payments, Integrated Tax Account, Virtual Office, Communications and Notifications, Electronic File. Remaining modules, around 27 of them, will be gradually launched until the platform becomes fully operational in 2028.

One of the most significant novelties is the mandatory use of the TRIBU-CR Virtual Office (OVi), which will become the central channel of communication and interaction between taxable persons and the Costa Rican Tax Administration.

Therefore, on August 4, all taxable persons must create new login credentials and provide contact details for verification. Registered users will have either general or restricted access. While the general access allows viewing public tax data, restricted access allows only access to private tax matters. 

Until this point, there have been more than 20 draft resolutions on new forms, procedures, and user roles for the TRIBU-CR system. Some of the key changes include a new VAT return form based on VAT rates rather than economic sectors, updated monthly returns for various tax types with increased data requirements, and new forms for VAT collection on cross-border digital services.

Conclusion

Key changes and implementation dates for the new virtual platform are still in draft, and it is possible that there will be additional changes after the completion of the consultation, and also considering the recent statements made by the Tax Administration officials. 

The exact scope and effective dates of new rules will be defined by the final version of the resolution. Therefore, taxable persons should monitor for future developments and look for publication of the final version in the Official Gazette.

Source: EY