Costa Rica: D-270 Form Deadline Looms, Fines Up to ₡46.2M for Non-Compliance

Costa Rican tax authorities remind taxpayers that the D-270 form for 2026 expires in January, with fines up to ₡46.2 million for non-compliance. This is the first year the form can be filed annually, covering January–December 2026, before switching to monthly submissions in 2027. The change signals a tightening of tax reporting requirements, potentially increasing compliance burden and fiscal revenue.

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