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Costa Rica: VAT registry form

Costa Rica: VAT registry form

Costa Rica’s tax authority has posted on its website a form and instructions for use in registering certain taxpayers for value added tax (VAT) purposes.


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The form D-300 (posted on the website of the Ministerio de Hacienda) is to be used to register the following entities for VAT purposes: 

  • Marketers, distributors, and producers of basic foods
  • Exporters
  • Exporter suppliers
  • Costa Rican social security chamber and local governments corporations

Form D-300 is to be filed with the appropriate office, based on the taxpayer jurisdiction. 

Read an August 2019 report (Spanish and English) [PDF 64 KB] prepared by the KPMG member firm in Costa Rica

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