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The D-105 step by step: filing the simplified regime return

The simplified regime files on a single form, four times a year. Here is what the D-105 is, when it is due and what you type in, with no detours.

5 min readTicuenta
In one line: the D-105 is the simplified regime return. You file and pay it in TRIBU-CR within the first fifteen calendar days of the month after each quarter closes. It carries one key number —your purchases for the period— which the form multiplies by the rate for your activity.

When it is due

Jan – Mar1st quarterBy 15 April
Apr – Jun2nd quarterBy 15 July
Jul – Sep3rd quarterBy 15 October
Oct – Dec4th quarterBy 15 January
These are calendar days, not business days: if the 15th falls on a weekend, the deadline still runs to that day.

How to file, step by step

  1. Gather the purchases for the quarter (and, if your activity needs them, labour and costs). That sum is the base.
  2. Log in to TRIBU-CR and find form D-105, Simplified Regime.
  3. Choose the period (the quarter that closed) and enter the base in "Purchases for the period".
  4. The form works out the VAT and the income tax itself, using the rate for your activity. Check that the total matches what you expected.
  5. File and pay. In the simplified regime the return and the payment go together.
  6. Keep the filing and payment receipts with your purchase record.
If the quarter had no activity. You still have to file, at zero. Skipping a period —even with nothing to pay— is what builds up penalties and, over time, pushes you out of the regime.

What happens if you file late

Filing after the deadline triggers a late-filing penalty and, if there was tax due, interest on what was paid late. TRIBU-CR works out the figure when it settles. The cheap thing is not to get there: the window is short —fifteen days— and fixed four times a year, so it pays to have your purchases added up before the quarter closes.

What to have on hand

  • The quarter's purchase record: date, supplier and amount for each one.
  • The invoices that back those purchases.
  • If your activity uses them, the quarter's labour, production costs, fuel or kilometres.
From Ticuenta

The D-105 number, already added up

Ticuenta takes in your expenses with no cap, keeps the purchase record and builds your D-105 worksheet: the base and both taxes, ready to copy into TRIBU-CR. No separate spreadsheets.

See how it works

Verified as of 8 October 2026. The regime and its return are in chapter VIII of the VAT Act and in Decree 43881-H (with the reform of Decree 45209 of 2025). Confirm current deadlines and forms with Hacienda before filing. This is information, not tax advice.

Sources: Ministry of Finance · TRIBU-CR Current legal texts (Sinalevi)

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