Cambios en formularios del IVA

Published date08 July 2025
AuthorLuis Anzoátegui
Law FirmFacio & Cañas

Con la migración a la nueva plataforma TRIBU CR, también vienen modificaciones en los formularios que se utilizan para el cumplimiento tanto formal como material, y uno de ellos es el formulario del impuesto al valor agregado (IVA), el cual actualmente se conoce como el D-104, dando paso ahora al formulario D-150.


Los cambios o modificaciones más importantes se detallan a continuación:


1. Se elimina la declaración del IVA por actividad económica. Ahora será únicamente en función a la tarifa que se vende y...

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