Costa Rican inactive entities must file their informative return on new form D-195 by 31 May 2023

Inactive entities in Costa Rica must file their annual informative return using Inactive Entities Informative Return, Form D-195 no later than 30 April each year.

For this year only, the deadline to file the informative return is extended to 31 May 2023.

Inactive entities must have the accounting and legal documentation to correctly complete the new Form D-195.