Costa Rica IVA — D-104 Monthly Return

Confirm the taxpayer's cédula jurídica (company) or cédula física (individual), verify their IVA registration status with Hacienda (DGT) via ATV, and establish the reporting period. Identify whether the business has any mixed taxable/exempt activities (prorrata) that would require CPA escalation before proceeding.

Collect and classify all Facturas Electrónicas issued during the month. Assign each sale to the correct rate line on D-104: Línea 1 (13%), Línea 2 (4%), Línea 3 (2%), Línea 4 (1%), Línea 5 (exports 0%), or Línea 6 (exempt). Verify that each factura has a valid 50-digit clave numérica. Export sales must be documented with a Factura Electrónica de Exportación (tipo 09).

Gather all supplier Facturas Electrónicas received and match them against bank statements (BNCR, BAC Credomatic, BCR, Scotiabank, etc.). Classify each purchase at its applicable rate to calculate crédito fiscal. Apply conservative defaults: no input credit without a valid clave numérica; 0% input credit on items of unknown business use. Flag mixed-rate supermarket receipts (e.g. Walmart/Maxi Palí) for canasta básica 1% vs 13% split.

Prepare the D-104 monthly IVA return summary. Calculate total débito fiscal (Línea 7), total crédito fiscal (Líneas 8–9), and net IVA payable (Línea 10) or remanente crédito fiscal to carry forward (Línea 11). Apply any remanente from the prior month's D-104 (Línea 11 from previous period). Review against red-flag thresholds: single transaction > ₡50,000,000; net IVA position > ₡100,000,000; any single counterparty > 40% of total output.

Log in to the ATV portal (Administración Tributaria Virtual at hacienda.go.cr), enter the D-104 figures, and submit by the 15th of the month following the reporting period. If net IVA is payable, initiate payment via SINPE or bank debit through ATV before the deadline to avoid surcharges (multas e intereses). Retain the confirmation número de presentación as proof of filing.