Costa Rica’s Ministry of Finance has announced key changes to the deadlines for filing Transfer Pricing information statements. This adjustment comes under Resolution No. MH-DGT-RES-TEMPORAL-0001-2025, published in October 2025, and represents an important update for multinational enterprises operating in Costa Rica. These changes affect submission dates for Fiscal Year (FY) 2024 and FY 2025, with new filing deadlines that could affect both local and foreign entities.
For businesses operating in or with Costa Rica, these adjustments introduce additional compliance considerations that must be addressed quickly to avoid penalties.
This article covers the new deadlines, the importance of TRIBU-CR system submissions, and practical steps that multinationals should take to stay compliant.
Why Costa Rica’s Transfer Pricing Deadlines Matter
Costa Rica is increasingly aligning with global Transfer Pricing standards, particularly those set by the OECD. The revised filing deadlines and the TRIBU-CR system submission requirement reflect greater scrutiny on cross-border transactions.
For multinational companies, these changes are significant:
- Timely compliance is critical to avoid penalties.
- Transfer Pricing documentation must be accurate and in line with Costa Rica’s updated tax regime.
- Increased transparency means that multinational enterprises must ensure their pricing policies align with Costa Rican tax expectations.
Key takeaway: Companies must prepare for more structured reporting requirements and stay ahead of the new filing deadlines.
What Are the Key Changes in the Costa Rican Transfer Pricing Filing System?
Recent amendments to Costa Rica’s Transfer Pricing filing deadlines have introduced a more streamlined and structured reporting process. Here’s what businesses need to know:
New Filing Deadlines:
For Fiscal Year (FY) 2024: The Transfer Pricing information statement must be submitted by March 31, 2026.
For Fiscal Year (FY) 2025: The filing deadline is set for June 30, 2026, regardless of the taxpayer’s fiscal year.
Submission Process:
All filings must be made through Costa Rica’s TRIBU-CR system, as stipulated by prior resolutions.
These new deadlines provide a defined period for businesses to meet Costa Rican compliance requirements and avoid penalties associated with late or incorrect submissions.
What Is TRIBU-CR, and Why Is It Important?
These deadlines represent a clear window for businesses to ensure they comply with Costa Rican regulations and avoid possible penalties for late or inaccurate filings.
What Is TRIBU-CR, and Why Is It Important?
The TRIBU-CR system is Costa Rica’s official electronic filing system for tax-related documentation. This system is used for submitting all Transfer Pricing information statements, and it plays a pivotal role in streamlining tax administration for the country.
Here’s why TRIBU-CR matters for you:
- Electronic submission requirement: Businesses must use this system for filing, making it essential to understand the platform and submit all required information on time.
- Standardization: TRIBU-CR ensures consistent, organized submissions, which helps both taxpayers and tax authorities track compliance.
- Real-time updates: The system provides real-time updates, enabling businesses to track their submission status and ensure accuracy.
By submitting through TRIBU-CR, companies avoid delays and ensure that their Transfer Pricing documentation is correctly filed within the legal timeframe.
What Does This Mean for Multinational Groups?
For multinational groups operating in Costa Rica, these updated filing deadlines and system requirements are important for compliance, reporting, and planning. Here’s what you should consider:
1. Tightened Deadlines Require Prompt Action
With the deadline for FY 2024 set for March 31, 2026, and FY 2025 filings due by June 30, 2026, businesses must review their Transfer Pricing documentation and ensure it is up to date. Early preparation can avoid the last-minute rush.
2. Strengthen Your Transfer Pricing Documentation
Costa Rican tax authorities continue to focus on ensuring that intercompany transactions are priced according to the arm’s length principle. Documenting and reporting these transactions clearly in the TRIBU-CR system is critical.
Ensure your local files, Master Files, and related documentation align with the OECD guidelines and Costa Rican tax laws. Companies with operations in Costa Rica must be prepared for scrutiny of their Transfer Pricing policies.
3. Increased Focus on Transparency
With the TRIBU-CR system acting as the central point for Transfer Pricing filings, the Costa Rican government can more easily track the details of intercompany transactions. This increased transparency may lead to more audits and requests for additional documentation in the future.
How to Prepare for the New Deadlines and Ensure Compliance
1. Reassess Your Transfer Pricing Strategy
Review your pricing models and ensure that all intercompany transactions are arm’s length. This is especially important for companies with a presence in multiple jurisdictions. Assess whether your current benchmarking studies and functional analyses are robust enough for submission.
2. Confirm Your TRIBU-CR System Access
Ensure that your team has access to the TRIBU-CR system and that user accounts are set up and functional. Familiarize yourself with the system to avoid errors during submission.
3. Prepare Your Documentation Early
It’s essential to prepare your Transfer Pricing documentation early, especially for FY 2024 filings. Ensure that everything is ready for submission well before the deadline to avoid last-minute issues.
4. Keep Your Transfer Pricing Documentation Current
The Costa Rican tax authorities expect up-to-date documentation that aligns with your financial statements and intercompany agreements. Make sure all required financial data and pricing methodologies are consistent with the most recent tax laws.
How TransferPricing.report Supports Costa Rica-Focused Transfer Pricing Strategy
At TransferPricing.report, we provide comprehensive solutions for multinational businesses facing the new Transfer Pricing filing requirements in Costa Rica. Our services include:
- Transfer Pricing policy design aligned with Costa Rican regulations
- Document preparation for TRIBU-CR system filing
- Benchmarking and pricing analysis to support arm’s length compliance
- Audit-ready local files and Master Files
Training and guidance for in-house teams to ensure smooth submission
Our team is dedicated to helping your business stay ahead of compliance challenges in Costa Rica and beyond.
Final Takeaway: Prepare Now to Avoid Last-Minute Compliance Stress
With new filing deadlines on the horizon, multinational groups in Costa Rica need to act now. By preparing early and ensuring complete and accurate Transfer Pricing documentation, businesses can meet the updated deadlines with confidence and avoid unnecessary penalties.
Operating or planning to file in Costa Rica?
Confident that your Transfer Pricing policies are compliant with Costa Rican law?
Contact our Transfer Pricing experts today to ensure your filings are on track and compliant with Costa Rican tax regulations.
In Costa Rica, proactive preparation is the key to seamless compliance.
This is general information only and not professional advice. Consult a professional before acting.
