New Treasury Resolution: Digital Platforms: Treasury transfers the first report, but does not change the substance of the obligation

By Gabriela Páez.

Master in Tax Consulting.

The most recent publication on this matter is Resolution No. MH-DGT-RES-0004-2026, through which the General Directorate of Taxation extended, on a one-time basis, the deadline for the first report required from Digital Platform Operators. With this resolution, the filing period was set from April 6, 2026, to May 6, 2026, inclusive. The regulation itself clarifies that the adjustment applies both to the first report of the reporting obligation and to the receipt of information reported by digital platform operators residing abroad.

However, this date change does not alter the content of the obligation. The underlying framework remains in Resolution No. MH-DGT-RES-0025-2024, which introduced in Costa Rica the reporting rules applicable to digital platform operators regarding sellers who conduct 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 accommodation, experiences, transportation, or other services through digital platforms might mistakenly believe that the obligation falls directly on them. However, the original ruling establishes that the reporting entity is the Digital Platform Operator, that is, the one who manages the platform and must comply with due diligence procedures and provide information to the tax authorities.

The regulations also stipulate 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 operation: whether they are acting as an operator required to report or as a seller for whom the platform will collect and submit information.