Costa Rica published Resolution No. MH-DGT-RES-0055-2025 in the Official Gazette on 3 November 2025, which introduces a new monthly information return requirement for transactions not supported (covered) by electronic invoices (e-invoices). 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, financial, or professional tran…