Insights

Assets = Liabilities + Equity. How the balance sheet is built under IFRS, the four ratios that come straight off it, the seven classification errors we see most often in Costa Rica, and what changes when IFRS 18 takes over in 2027.

Form 150 VAT and payroll withholdings hit August 17, and the monthly D-270 is due August 25. Here is your August 2026 Costa Rica compliance checklist.

Costa Rica's Government Could Seize Property, Wages, and Pensions Without a Judge's Order Costa Rica's Ministry of Finance (Hacienda) presented a bill to the Legislative Assembly this week that would radically change how the country collects tax debts. The proposal seeks to reform the Code of Tax Regulations and Procedures so that the General Directorate of Taxation (Dirección General de Hacienda) can carry out seizures of property, cash, wages, and pensions without going thr