Licda. Xochilt Quezada López.
Breaking News from the Ministry of Finance! Today, July 28, 2025, the Ministry of Finance (Ministerio de Hacienda) announced a critical update regarding the launch of TRIBU-CR. Due to recent developments, the official start date for TRIBU-CR, along with some related deadlines, has been rescheduled.
New Key Dates:
TRIBU-CR Launch: The new start date for TRIBU-CR is now October 6, 2025.
TicoFactura Availability: The free invoicing tool, TicoFactura, will also be enabled on October 6, 2025.
Database Cut-off: The new cut-off date for the database is September 25, 2025, at 23:45.
September VAT Declaration: The deadline to submit the September VAT (IVA) declaration has been extended to October 24, 2025.
Why the Change? The Impact of a Precautionary Measure
This rescheduling stems directly from a precautionary measure ordered by the courts, which has forced a recalculation of timelines and processes. This measure requires the Ministry to:
Revise Normative Instruments: They must now create new normative instruments to modify the 37 resolutions previously issued for TRIBU-CR's original August 4 launch date.
Maintain Commission Payments: The Ministry is required to continue paying commissions to collecting entities that currently receive tax payments through connectivity platforms until at least October 6, 2025. This will result in a substantial average cost of approximately ₡140 million colones per month in commissions to these entities, a burden that will ultimately be borne by taxpayers.
Data Migration: Two Possible Scenarios
The precautionary measure also requires the Ministry to plan data migration under two potential scenarios:
Scenario 1: Resolution in favor of the DGT (Dirección General de Tributación)
This would allow for an integral migration.
Systems would be shut down.
Information would be transferred completely, securely, and efficiently.
There would be minimal service interruption for citizens.
Scenario 2: Resolution against the DGT or no resolution issued by July 25, 2025
This would lead to an incremental migration.
Both current and new systems would operate simultaneously during data transfer in various phases.
This scenario would result in increased operational expenses, potentially soaring over US$100,000 in additional costs.
Critically, any transactions conducted between September 25 and October 6 could experience significant inconsistencies within TRIBU-CR, with a resolution period estimated at an alarming 30 weeks or more. This means potential delays and complications for users.
"Hacienda Digital" Moves Forward!
Despite these adjustments, the Ministry emphasized that the "Hacienda Digital" program is still moving forward. The planned series of talks and demonstrations for TRIBU-CR will continue, with new events to be announced in the coming days. Furthermore, the informative campaign remains active.
Stay tuned to our blog for more updates as this situation unfolds!
The information provided is for informational purposes and does not constitute legal or financial advice. Consult a qualified Costa Rican professional for your specific situation. ©2004-2025 Costa Rica Expertise. With credit (CC BY 4.0), you can use it for free. 1250728 ZZ!
