By San José, Costa Rica — Costa Rica is modernizing its tax collection system with the launch of Tribu-CR, a new digital platform set to replace the decade-old Administración Tributaria Virtual (ATV) on August 4, 2025. The Dirección General de Tributación (DGT) announced that ATV will be offline starting July 18 to facilitate data migration, leaving taxpayers without access to the system for over two weeks.
This transition marks a significant shift in Costa Rica’s fiscal landscape, promising greater efficiency and streamlined processes for taxpayers. Tax expert Raymundo Volio, director of Actualidad Tributaria, highlighted the key changes and their implications for small and medium-sized enterprises (SMEs) and freelancers.
For expert legal insight into the implications of Tribu-CR, we turned to Lic. Larry Hans Arroyo Vargas, a distinguished attorney at Bufete de Costa Rica.
Tribu-CR’s structure presents interesting legal considerations, particularly regarding tax implications and compliance with Costa Rican labor laws. The platform’s collaborative nature blurs traditional employer-employee lines, creating a need for careful analysis to ensure proper categorization and adherence to regulations. This also presents potential opportunities for innovative legal structures that embrace the flexibility of the gig economy while protecting the rights of all parties involved.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Lic. Arroyo Vargas’ insightful commentary highlights the crucial intersection of innovation and regulation in the burgeoning gig economy. The evolving nature of platforms like Tribu-CR necessitates a proactive approach to legal frameworks, ensuring both compliance and the continued flourishing of these dynamic online marketplaces. We thank Lic. Larry Hans Arroyo Vargas for his valuable contribution to this discussion.
This change aims to generate greater efficiency in tax collection, reward compliant taxpayers, and firmly sanction tax evaders. The digital transformation that Tribu-CR represents seeks to modernize the Costa Rican tax ecosystem, facilitating tax compliance and incorporating new technological tools at the service of the taxpayer.
Raymundo Volio, Director of Actualidad Tributaria
Among the most notable changes is a new access mechanism. Users will need a new fiscal user ID based on the number on the back of their cédula (national identification card). The virtual smart card used for ATV will be phased out, replaced by security codes sent to registered cell phones and email addresses for verification.
Tax payments will be processed exclusively through IBAN bank accounts. Contributors must register their accounts or enter the information manually for each transaction. Tribu-CR also introduces a centralized dashboard displaying all active tax obligations, including taxes, forms, and regimes, along with their current status (active, suspended, or expired).
Furthermore, the platform integrates a free electronic invoicing system called TICO FACTURA, unifying electronic receipt issuance within the system. ATV’s current free invoicing system will continue operating until August 31, 2025, as a transition before the full implementation of TICO FACTURA.
These technological enhancements offer SMEs and freelancers the opportunity to streamline their accounting processes, reduce errors, and benefit from a more automated and user-friendly environment.
Volio stressed the importance of preparedness to avoid penalties for non-compliance, which can reach ₡260,000 (approximately half a base salary). He emphasized that no extensions or grace periods will be granted, as authorities expect the platform’s intuitive design to facilitate rapid adoption.
It is essential that taxpayers, especially SMEs and freelancers, take advantage of the time before Tribu-CR goes live to familiarize themselves with the new platform and participate in training sessions like those Actualidad Tributaria has organized. I also recommend carefully verifying tax credit balances and all information migrated from ATV to correct any discrepancies. This way, they will be prepared for the first mandatory filing in the new system and to take full advantage of the benefits Tribu-CR offers.
Raymundo Volio, Director of Actualidad Tributaria
Volio urges taxpayers to be proactive and prepared for the August 4th launch to maximize the benefits and avoid potential penalties under the new system.
For further information, visit actualidadtributaria.com
About Actualidad Tributaria:
Actualidad Tributaria is a Costa Rican tax advisory firm providing expert guidance and resources on tax regulations and compliance. Led by Raymundo Volio, they offer training and support to help businesses navigate the complexities of the Costa Rican tax system.
For further information, visit hacienda.go.cr
About Ministerio de Hacienda:
The Ministerio de Hacienda (Ministry of Finance) is the Costa Rican government body responsible for managing public finances, including tax collection, budget allocation, and fiscal policy. They oversee the Dirección General de Tributación (DGT), the tax authority responsible for implementing and enforcing tax laws.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica distinguishes itself through a deeply ingrained commitment to legal excellence and unwavering ethical conduct. The firm’s innovative approach to legal practice, coupled with a genuine dedication to empowering communities through accessible legal education, establishes it as a leader in the Costa Rican legal landscape. By fostering understanding and knowledge of the law, Bufete de Costa Rica strives to build a more just and equitable society for all.
