As part of the “Digital Treasury” project, the Ministry of Finance of Costa Rica has announced the implementation of TRIBU-CR, the new official platform for managing and complying with formal and material tax obligations derived from economic activities.
TRIBU-CR will launch its first phase with the release of the following modules: Virtual Office (OVI), which will serve as the main access point for services; Declarations and Payments; Integrated Tax Account; Communications and Notifications; Unique Tax Registry; Integrated Treasury Query; Electronic File; Document Manager; and the digital invoicing tool “Tico Factura,” which will be available starting September 1. The remaining 19 modules will be gradually incorporated, with full system implementation expected by 2028.
TRIBU-CR is scheduled to go live on August 4, 2025, replacing existing systems such as the Virtual Tax Administration (ATV), Virtual Procedures (TRAVI), and other platforms like SIC, EDDI-7, Declara7, and DeclaraWeb. As a result, these systems will be inactive from 11:45 p.m. on July 18 through August 3, during which the migration process will take place.
Once the platform is launched, taxpayers will be required to register through the restricted access portal, which will be essential for fulfilling their tax obligations and exercising their tax-related rights.
Key aspects of the registration process include:
- User creation: Individuals must select their type of identification. If using a national ID card, they must provide the sequential number found only on IDs issued by the Supreme Electoral Tribunal (TSE) from September 2016 onward. Older ID cards must be renewed. Foreign nationals may register using a valid DIMEX or NITE, which can be requested through the platform if necessary.
- Security authentication: Taxpayers must validate a mobile phone number and an email address via verification codes sent to both.
- Data update: After registration, users must update their information according to the Unique Tax Registry (RUT), which will also be used for password recovery.
Access to the platform will be available through a username and password or by using a Costa Rican digital certificate (digital signature). Additionally, the system will offer a public access portal without authentication, allowing users to consult public tax information and access services enabled by the General Directorate of Taxation.
Implications of the new aystem
All pending declarations or payments in the ATV system (or TRAVI requests) that are not submitted by July 18, 2025, will be canceled. This may result in administrative penalties for non-compliance with tax declaration obligations, ranging from US $110.00 to $2,600.00 per month of delay.
