Costa Rica: Country-by-country reporting requirements | KPMG Global
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Costa Rica: Details on country-by-country reporting requirements

Costa Rica: Country-by-country reporting requirements

Certain multinational enterprises (MNEs) must file country-by-country (CbC) reports with the Costa Rican tax administration by 31 December 2018.


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Resolution N° DGT-R-001-2018 requires MNEs to file a CbC report in accordance with the OECD’s base erosion and profit shifting (BEPS) Action 13 recommendations. In general, MNEs with an annual consolidated group revenue of €750 million or more (or an equivalent amount in the local currency) for the reporting fiscal year must file a CbC report that includes information such as an overview of allocation of income, taxes, and business activities by jurisdiction; a list of constituent entities of the MNE group; and certain other details.

The CbC report must be submitted to the tax administration no later than 31 December 2018 with regards to information corresponding to the operations of the 2017 tax period. The CbC report is to be filed via an XML file and sent to an electronic address (to be announced by the tax administration) at least one month in advance of the date for presentation of the CbC report.


Read a February 2018 report (Spanish and English) [PDF 154 KB] prepared by the KPMG member firm in Costa Rica that explains and provides detailed guidance about the CbC reporting rules

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