Costa Rica VAT Filing and Payment Guide

Once registered for VAT in Costa Rica, you are required to file returns and remit payment on a regular schedule. This article covers everything you need to know about filing deadlines, payment timing, and what happens when you have no activity to report.

Filing Frequency

All VAT registrants in Costa Rica, regardless of registration type, file on a monthly basis. This is the only available filing frequency.

Filing Deadline

Monthly VAT declarations must be submitted within the first 15 calendar days of the following month. For example, your January return is due no later than February 15.

Payment Deadline

Payment is due on the same date as the filing, within the first 15 calendar days of the following month.

Weekend and Holiday Rule

If the 15th falls on a Saturday, Sunday, or a national holiday in Costa Rica, the deadline automatically extends to the next working day.

Nil Returns

You are still required to file a return even if you have zero taxable activity for the month. Failing to file a nil return can result in penalties.

Tax Period Definition

The tax period is the calendar month. There are no quarterly or annual filing options available in Costa Rica.

Summary Table

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