{"id":2804,"date":"2025-10-24T12:04:00","date_gmt":"2025-10-24T18:04:00","guid":{"rendered":"https:\/\/kqmcr.com\/?p=2804"},"modified":"2025-11-04T12:08:15","modified_gmt":"2025-11-04T18:08:15","slug":"vat-filing-in-costa-rica-2025-everything-your-business-needs-to-know","status":"publish","type":"post","link":"https:\/\/kqmcr.com\/en\/vat-filing-in-costa-rica-2025-everything-your-business-needs-to-know\/","title":{"rendered":"Declaraci\u00f3n del IVA en Costa Rica 2025: Todo lo que tu empresa debe saber"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El <strong>Value Added Tax (VAT)<\/strong> es uno de los tributos m\u00e1s relevantes en Costa Rica y una de las principales obligaciones fiscales para las empresas. Desde su implementaci\u00f3n con la Ley 9635 en 2019, todas las compa\u00f1\u00edas en el r\u00e9gimen tradicional deben declarar y pagar este impuesto de forma mensual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de octubre de 2025, el Ministerio de Hacienda inicia la implementaci\u00f3n de <strong>Tribu-CR<\/strong>, el nuevo sistema que sustituir\u00e1 al antiguo ATV para la presentaci\u00f3n de declaraciones, pagos y tr\u00e1mites tributarios. Este cambio marca un paso importante hacia la modernizaci\u00f3n de la administraci\u00f3n fiscal en el pa\u00eds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En esta gu\u00eda encontrar\u00e1s todo lo que tu empresa debe saber sobre la declaraci\u00f3n del IVA en 2025 y c\u00f3mo adaptarse al uso de Tribu-CR.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-que-es-el-iva-y-a-quien-aplica\"><strong><strong>1. <strong>\u00bfQu\u00e9 es el IVA y a qui\u00e9n aplica?<\/strong><\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El IVA es un <strong>impuesto al consumo<\/strong> que se cobra sobre la venta de bienes y servicios en Costa Rica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Principales tarifas de IVA:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>13% (tarifa general):<\/strong> aplicable a la mayor\u00eda de los bienes y servicios.<\/li>\n\n\n\n<li><strong>4%:<\/strong> servicios de salud privados.<\/li>\n\n\n\n<li><strong>2%:<\/strong> medicamentos, seguros personales y primas de riesgo de trabajo.<\/li>\n\n\n\n<li><strong>1%:<\/strong> canasta b\u00e1sica de alimentos.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ejemplo pr\u00e1ctico:<\/strong><br>Si una empresa factura \u20a11.000.000 en servicios profesionales, debe cobrar \u20a1130.000 adicionales (13% de IVA). Ese monto no es ganancia de la empresa, sino un impuesto que se declara y paga al fisco.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. <strong>Qui\u00e9nes deben declarar IVA<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>R\u00e9gimen tradicional:<\/strong> todas las personas f\u00edsicas y jur\u00eddicas inscritas que emiten facturas electr\u00f3nicas.<\/li>\n\n\n\n<li><strong>R\u00e9gimen simplificado:<\/strong> peque\u00f1os contribuyentes que cumplen ciertos requisitos pagan una cuota fija trimestral y no presentan el formulario D-104.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Muchas PYMEs empiezan en el r\u00e9gimen simplificado, pero al crecer pasan al tradicional, lo que implica cambios en sus obligaciones fiscales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. <strong>Declaraci\u00f3n del IVA en Tribu-CR<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Formulario:<\/strong> D-104 (se mantiene el mismo, pero ahora se presenta en Tribu-CR).<\/li>\n\n\n\n<li><strong>Periodicidad:<\/strong> mensual.<\/li>\n\n\n\n<li><strong>Fecha l\u00edmite:<\/strong> d\u00eda 15 del mes siguiente.<\/li>\n\n\n\n<li><strong>Medio de presentaci\u00f3n:<\/strong> Tribu-CR, que sustituye a ATV como plataforma oficial.<\/li>\n\n\n\n<li><strong>Pago:<\/strong> se realiza en l\u00ednea mediante bancos autorizados conectados al sistema.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ejemplo:<\/strong> las operaciones de enero 2025 deber\u00e1n declararse en <strong>Tribu-CR<\/strong> a m\u00e1s tardar el 15 de febrero 2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. <strong>Ventajas de Tribu-CR frente a ATV<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Centraliza tr\u00e1mites en una sola plataforma (declaraciones, pagos, notificaciones, expediente electr\u00f3nico).<\/li>\n\n\n\n<li>Sustituye sistemas dispersos como ATV, TRAVI, EDDI-7 y DeclaraWeb.<\/li>\n\n\n\n<li>Mejora la trazabilidad de la informaci\u00f3n tributaria.<\/li>\n\n\n\n<li>Ofrece una interfaz m\u00e1s moderna y simplificada para el usuario.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aunque el cambio es positivo, las empresas deber\u00e1n capacitarse en el uso de Tribu-CR para evitar errores durante la transici\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. <strong>Contenido de la declaraci\u00f3n D-104<\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La declaraci\u00f3n mensual del IVA refleja la diferencia entre:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9bito fiscal:<\/strong> IVA cobrado en facturas emitidas (ventas).<\/li>\n\n\n\n<li><strong>Cr\u00e9dito fiscal:<\/strong> IVA pagado en compras y gastos vinculados a la actividad econ\u00f3mica.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Resultados posibles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IVA a favor:<\/strong> cuando el cr\u00e9dito fiscal > d\u00e9bito fiscal (puede aplicarse en periodos futuros).<\/li>\n\n\n\n<li><strong>IVA a pagar:<\/strong> cuando el d\u00e9bito fiscal > cr\u00e9dito fiscal.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. <strong>\u00a0Aspectos clave para evitar errores comunes<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00f3digos CABYS<\/strong><br>Cada producto o servicio debe clasificarse correctamente en el cat\u00e1logo oficial.<\/li>\n\n\n\n<li><strong>Facturas electr\u00f3nicas v\u00e1lidas<\/strong><br>Solo generan cr\u00e9dito fiscal si cumplen con los requisitos legales (XML + PDF aceptados en Hacienda).<\/li>\n\n\n\n<li><strong>Proporcionalidad de IVA<\/strong><br>Aplica cuando la empresa realiza actividades gravadas y exentas al mismo tiempo.<\/li>\n\n\n\n<li><strong>Conciliaciones mensuales<\/strong><br>Cruzar la contabilidad con las facturas validadas en Tribu-CR para evitar discrepancias.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Error com\u00fan: presentar compras sin respaldo v\u00e1lido o no aplicar proporcionalidad en casos de exenciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7. <strong>Consecuencias de incumplir con el IVA<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Multas por presentaci\u00f3n tard\u00eda.<\/strong><\/li>\n\n\n\n<li><strong>Intereses moratorios<\/strong> por pagos fuera de plazo.<\/li>\n\n\n\n<li><strong>Bloqueos en Tribu-CR<\/strong> que impiden presentar otras declaraciones.<\/li>\n\n\n\n<li><strong>Fiscalizaci\u00f3n de Hacienda<\/strong> con ajustes retroactivos.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8. <strong>Preguntas frecuentes<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00bfQu\u00e9 pasa si no tuve ventas en un mes?<\/strong><br>Se debe presentar igualmente la declaraci\u00f3n en cero.<\/li>\n\n\n\n<li><strong>\u00bfQu\u00e9 facturas generan cr\u00e9dito fiscal?<\/strong><br>Solo aquellas directamente relacionadas con la actividad econ\u00f3mica y emitidas correctamente.<\/li>\n\n\n\n<li><strong>\u00bfEl IVA de activos fijos puede usarse como cr\u00e9dito fiscal?<\/strong><br>S\u00ed, aunque en ciertos casos debe aplicarse proporcionalidad.<\/li>\n\n\n\n<li><strong>\u00bfQu\u00e9 ocurre si Tribu-CR rechaza una factura?<\/strong><br>No genera cr\u00e9dito fiscal hasta ser corregida y validada<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9. <strong>Recomendaciones para PYMEs en 2025<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revisar cada mes que todas las facturas recibidas est\u00e9n aceptadas en Tribu-CR.<\/li>\n\n\n\n<li>Clasificar gastos deducibles vs. no deducibles para no inflar el cr\u00e9dito fiscal.<\/li>\n\n\n\n<li>Capacitar al personal en el uso de Tribu-CR antes de la fecha de entrada en vigor.<\/li>\n\n\n\n<li>Usar herramientas contables que automaticen conciliaciones y reportes.<\/li>\n\n\n\n<li>Contar con asesor\u00eda contable para actividades mixtas (gravadas y exentas).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusi\u00f3n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El IVA sigue siendo una de las principales obligaciones fiscales para las empresas en Costa Rica. Lo novedoso en 2025 es que la presentaci\u00f3n de declaraciones ya no se realizar\u00e1 en ATV, sino en la nueva plataforma <strong>Tribu-CR<\/strong>, que centraliza la gesti\u00f3n tributaria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para las PYMEs, la transici\u00f3n requiere orden, capacitaci\u00f3n y apoyo especializado, especialmente en los primeros meses de funcionamiento del sistema.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In <strong>KQM Accounting Services<\/strong> ayudamos a empresas y emprendedores a cumplir con sus declaraciones de IVA de manera eficiente, segura y sin riesgos, acompa\u00f1\u00e1ndolos tambi\u00e9n en la transici\u00f3n hacia Tribu-CR.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong><strong>Cont\u00e1ctanos hoy y asegura que tu empresa cumpla con el IVA en Costa Rica correctamente en 2025, ahora desde Tribu-CR.<\/strong><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>El Impuesto al Valor Agregado (IVA) es uno de los tributos m\u00e1s relevantes en Costa Rica y una de las principales obligaciones fiscales para las empresas. Desde su implementaci\u00f3n con la Ley 9635 en 2019, todas las compa\u00f1\u00edas en el r\u00e9gimen tradicional deben declarar y pagar este impuesto de forma mensual. A partir de octubre [&hellip;]<\/p>","protected":false},"author":3,"featured_media":2807,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27,26,25,28],"tags":[30,31,29],"class_list":["post-2804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-costa-rica","category-empresas","category-pymes","category-tramites","tag-costa-rica","tag-empresa","tag-pymes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.5 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Declaraci\u00f3n del IVA en Costa Rica | kqmcr<\/title>\n<meta name=\"description\" content=\"Conoce todo lo que tu empresa necesita saber sobre la declaraci\u00f3n del IVA en Costa Rica en 2025, incluyendo el uso del nuevo sistema Tribu-CR, requisitos, plazos y mejores pr\u00e1cticas para cumplir con la normativa fiscal de manera 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