Apr 29, 2026
By: Gabriela Paez. Master in Taxation.
The most recent publication on this matter is Resolution No. MH-DGT-RES-0004-2026, through which the General Directorate of Taxation moved, on a one-time basis, the deadline for the first report required from Reporting Digital Platform Operators. Under this resolution, the filing period was set from April 6, 2026 to May 6, 2026, both dates inclusive. The rule itself clarifies that the adjustment applies both to the first report of the information obligation and to the receipt of information reported by digital platform operators resident abroad.
Now, this change of date does not modify the content of the obligation. The substantive framework remains in Resolution No. MH-DGT-RES-0025-2024, which introduced in Costa Rica the reporting rules applicable to digital platform operators with respect to sellers who carry out relevant activities through those channels. In other words, the 2026 resolution moves the deadline, but does not change who must report or the nature of the information that must be provided to the Tax Administration.
From a practical perspective, this is relevant because many companies that sell lodging, experiences, transportation or other services through digital platforms could mistakenly interpret that the obligation falls directly on them. However, the original resolution starts from the premise that the party required to report is the Reporting Digital Platform Operator, that is, the party that manages the platform and must comply with due diligence procedures and with the provision of information to the Tax Authority.
The regulation also establishes that the information to be reported covers the period from January 1 to December 31 of each year and must be submitted through the Financial Information Exchange System (SIIF), in accordance with the technical specifications defined for that purpose. Therefore, beyond the new deadline, the truly important point for businesses is to correctly identify their role within the transaction: whether they act as an operator required to report or as a seller with respect to whom the platform will collect and submit information.
Conclusion
The 2026 regulatory development does matter, because it redefines the window for the first compliance. But, from a business perspective, the key is to understand that this regime is already part of Costa Rica’s tax compliance architecture. The change of date provides operational time; it does not eliminate the obligation nor reduce the need to have orderly, consistent and traceable information.
References
Resolution No. MH-DGT-RES-0004-2026, General Directorate of Taxation.
Resolution No. MH-DGT-RES-0025-2024, General Directorate of Taxation.
Financial Information Exchange System (SIIF), Ministry of Finance.