TRIBU-CR and Electronic Invoicing 4.4
As of August 1, a new automated audit system will go into effect under the TRIBU-CR project, which will directly impact small and medium-sized businesses in Costa Rica. This system completes tax returns based on each taxpayer's electronic invoices and can also automatically apply penalties.
What should your company do?
As consultants specializing in SME businesses, our recommendation is clear and direct:
Always issue electronic invoices to your clients.
Request valid electronic receipts for all expenses and purchases from suppliers.
Regularly review your accounting and banking records to avoid inconsistencies.
Remember that any discrepancy in your electronic accounting, even bank transactions without fiscal support, may be subject to penalties.
The Hidden Cost of Informality
This new environment imposes an additional challenge: formal companies must assume the role of overseeing their suppliers, or failing that, stop working with them. In practice, this means that an SME may lose the ability to deduct legitimate expenses due to errors or third-party informality, affecting its cash flow and tax burden.
In 2018, with a Debt-to-GDP ratio of 62%, reforms were promised that would strengthen the public health, education, and security systems. Today, after seven years and multiple tax adjustments—including the generalization of VAT and the capital gains tax—the debt remains close to 60%, according to data from the Central Bank and the Treasury. This raises legitimate doubts about the efficiency of public spending and the real benefits of the fiscal efforts required of the private sector.
Costa Rican entrepreneurs are now called upon to adapt to a more demanding system, but also to raise their voices and participate in the national tax debate. Formalization should be a shared commitment between companies and the State, not a unilateral burden.
Omissions may be treated as administrative violations, with fines established in Article 83 of the Code of Tax Rules and Procedures, ranging from three to one hundred base salaries, depending on the severity and the taxpayer's income.
Technical Aspects of the System
TRIBU-CR.
A new tax control system will be implemented starting in August 2025 by the Ministry of Finance through the Digital Treasury project to modernize tax, customs, and financial administrations, as well as human talent.
TRIBU-CR replaces the ATV, the current platform for filing tax returns, and will be available until July 18, 2025. The recent update to electronic receipts, version 4.4, will help the new TRIBU-CR system complete their tax returns.
For many taxpayers, having TRIBU-CR automatically complete their tax returns means greater control over their purchasing processes. Correct acceptance of the Electronic Invoice or Electronic Purchase Invoice is crucial to avoid manually modifying the return in TRIBU-CR and exposing themselves to audits.
Electronic Invoice 4.4
Version 4.4 provides greater controls, traceability, and technical accuracy, strengthening the Costa Rican tax system. Although it involves technical adjustments, the transition is already underway with an extended deadline until September 1, 2025.
Main Changes
Electronic Payment Receipt (R.E.P.)
Mandatory for credit transactions (VAT deferred for up to 90 days) and transactions with state entities.
Additional Payment Methods
Includes SINPE Mobile along with cash and credit
Fields for the Pharmaceutical Sector
Medicine and dosage form registration starting January 1, 2025
Automatic Declaration Preparation (TRIBU-CR)
TRIBU-CR will be fed with 4.4 receipts to pre-fill declarations