Form D-270 in Costa Rica: what you actually need to report and the January 2027 deadline

Informative Return 270 (Resumen mensual de clientes, proveedores y gastos específicos no amparados en un comprobante electrónico, a monthly summary of clients, suppliers, and specific expenses not backed by an electronic receipt) replaced the old D-151 and has been monthly since 2026. So much confusing information circulated about it that the Dirección General de Tributación, the tax directorate, had to clarify what is reported.

Here is the summary, based on what the tax directorate and the current resolutions say.

Which transactions are reported

According to the tax directorate’s clarification (announcement CP-09-2026), for a company or professional that is not a financial institution, the only transactions to include are:

1. Interest and fees not subject to VAT paid to regulated financial institutions (banks, cooperatives, and other supervised entities), except those supervised by the General Superintendency of Insurance.
2. Payments for services or goods from the State, municipalities, and autonomous and semi-autonomous institutions that are exempt by law, and from public universities, except for activities subject to VAT, which must come with an electronic receipt.

Financial institutions have their own additional rules, which this article does not cover.

Nothing already backed by an electronic receipt is included.

And one important point: reporting a purchase on the D-270 does not replace the electronic invoice when the law requires one. If a supplier was required to invoice you and did not, the D-270 does not fix that.

It is only filed if there were transactions

It is an occasional return: you file it for the months in which reportable transactions occurred. If there were none in a given month, there is nothing to file.

The deadline

Under resolution MH-DGT-RES-0010-2026, from March 2026, the D-270 is due within the first 25 calendar days of the month after the period being reported.

For 2026 there is a transitional regime: the January through December 2026 returns can be filed, each month separately, no later than the first 25 calendar days of January 2027, without penalties for filing after the monthly deadline.

Anyone who prefers to stay current can file month by month, and that is the better choice: leaving twelve months for January means piling twelve returns into the same weeks other obligations fall due.

The D-270 is filed in TRIBU-CR.

What happens if it is not filed

Failing to file an informative return carries a fine of 2% of the previous year’s gross income, with a minimum of 3 and a maximum of 100 base salaries. With the 2026 base salary, that ranges from ₡1,386,600 to ₡46,220,000.

In short

• The D-270 covers very few transactions: mainly financial interest and fees without VAT, and exempt payments to public entities.
• The 2026 returns are due, at the latest, within the first 25 days of January 2027.
• Anything that already has an electronic invoice is not reported.

If your company has loans or credit lines, check whether you pay interest or fees without VAT: that is the most common case that ends up on the D-270.

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Sources (in Spanish): Dirección General de Tributación, announcement CP-09-2026; KPMG Costa Rica on resolution MH-DGT-RES-0010-2026; La Nación, March 28, 2026.