Costa Rica published Resolution No. MH-DGT-RES-0010-2026 in the Official Gazette on 20 March 2026, which amends the new monthly information return requirement (Form 270) for transactions not supported (covered) by electronic invoices (e-invoices). As previously reported, the monthly requirement replaces the current annual information return requirement (D-151) for transactions not supported by e-invoices. Effective 1 January 2026, all natural and legal persons must report relevant economic, …