As published in the Official Gazette of Costa Rica, [in Spanish: el Diario Oficial la Gaceta], on June 10, individuals exempt from the Value-Added Tax, [in Spanish: Impuesto sobre el Valor Agregado], (VAT), included in Article 8 of the VAT Law (VATL), [in Spanish: Ley del Impuesto al Valor Agregado], are obligated to comply with the formal obligation of filing a “self assessment” of the D104 VAT Return, since  the legally exempt regulation only waives the payment of the tax, but not the formal obligations related to it. The aforementioned provision goes into effect as of July 01 of this year.

See:

https://jadelrio.com/storage/Boletines/Costa

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