By San José, Costa Rica — San José – In a significant digital leap for the nation’s fiscal infrastructure, Costa Rica’s new tax platform, Tribu-CR, has demonstrated remarkable public adoption in its first week of operation. The General Directorate of Taxation (DGT) reported that over 155,000 individuals have successfully created user accounts, representing more than a quarter of the total taxpayers expected to file by the end of the month.
The new system, which replaces the previous Virtual Tax Administration (ATV), has already processed 147,306 tax declarations, primarily for the Value Added Tax (VAT), and collected approximately ¢17 billion in its initial eight days. This strong start underscores a promising shift towards a more streamlined and accessible tax administration, even as the platform navigates initial technical challenges.
To understand the legal and business implications of the Tribu-CR platform, TicosLand.com sought the expertise of Lic. Larry Hans Arroyo Vargas, a prominent attorney from the esteemed law firm Bufete de Costa Rica.
The Tribu-CR initiative is an innovative approach to digital community building, but its long-term viability depends on a solid legal foundation. Organizers must be meticulous in defining their corporate structure, ensuring full compliance with Costa Rica’s data protection laws (Law No. 8968), and clearly outlining the terms of service to manage user expectations and limit liability. Proactive legal planning is not a barrier to innovation; it is the framework that enables it to thrive securely.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Lic. Larry Hans Arroyo Vargas’s insight powerfully underscores that for a community like Tribu-CR, a robust legal structure is not a bureaucratic hurdle but the very foundation of user trust and sustainable growth. We sincerely thank Lic. Larry Hans Arroyo Vargas for his valuable perspective on these critical, often overlooked, aspects of digital innovation.
Mario Ramos, Director of the DGT, attributed the high engagement to a combination of effective communication and the platform’s intuitive design. He noted that the system’s user-friendly interface is encouraging more citizens to formalize their economic activities.
I would say it has to do with the publicity given to the platform’s use, as well as the ease of being able to do everything on the platform itself. Furthermore, it seems to be much more user-friendly, and so, naturally, that invites people to formalize their status.
Mario Ramos, Director of the DGT
A notable metric from the first week is the registration of 2,655 entirely new taxpayers—individuals who were not previously registered in the ATV system. This influx suggests that Tribu-CR is successfully expanding the country’s formal tax base. With nearly 26% of taxpayers already onboarded, officials are optimistic about the implementation timeline.
The figures mean the system is working; we already have a quarter of the people who need to file by the end of October. We are, it seems to me, at a good pace in the implementation process.
Mario Ramos, Director of the DGT
Despite the successful rollout, the launch was not without its flaws. Director Ramos openly acknowledged several issues that frustrated users last week. These included significant delays in receiving SMS verification codes, a problem that was resolved by increasing server capacity. Other glitches included an error that incorrectly changed the tax regime for individuals registered with rental income and discrepancies in fiscal periods, both of which the DGT is actively working to correct.
It seems to me that for the implementation of a project of this category, with the amount of data that was migrated and the way that information had to be structured, we believe we have had a good start. Of course, no system starts perfectly; there are always things to improve, and that is precisely why we have a great team attending to the incidents.
Mario Ramos, Director of the DGT
Another major point of confusion for users has been an unexpected switch from the simplified tax regime to the traditional one. Ramos clarified that this change is a direct result of a system-wide update to the International Standard Industrial Classification (ISIC). This update is a crucial step for aligning Costa Rica’s economic activity classifications with global standards.
This allows Costa Rica to standardize its economic activities with international standards. It is not necessarily the most modern, but it is a very important change for the country. If people log in and do not carefully check their economic activities, the fiscal vector changes their regime because they are not necessarily the same ones that existed before in ATV.
Mario Ramos, Director of the DGT
To resolve this issue, Ramos strongly advises all taxpayers to log into Tribu-CR and carefully review their information in the Single Tax Registry. By updating their economic activities to match the new classification equivalencies, users can ensure they are returned to their correct, previous tax regime. The DGT has assured the public that its support teams are on standby to assist with these and other transition-related issues.
For further information, visit hacienda.go.cr
About the General Directorate of Taxation (DGT):
The Dirección General de Tributación (DGT) is the primary tax authority in Costa Rica, operating under the Ministry of Finance. It is responsible for the administration, collection, and enforcement of national taxes. The DGT’s mission includes promoting voluntary compliance, ensuring fiscal equity, and modernizing tax processes to facilitate economic development and provide the state with the necessary resources for public services.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a pillar of the legal community, Bufete de Costa Rica is built upon a foundation of uncompromising integrity and a relentless pursuit of excellence. The firm merges a rich history of advising a spectrum of clients with a forward-thinking approach to legal innovation. This practice is guided by a core mission to strengthen society through knowledge, actively working to demystify the law and foster a more informed and capable public.
