According to the law, the official webpage of the Tax Authority of November 2020 and the Users Guide for Registration, Modification of Data, and De-registration, adopted on December 2017, online tax registration and declaration is only available to Costa Rican nationals, foreign individuals with residence ID (DIMEX) and Costa Rican firms (including foreign firms constituted abroad but registered in the National Public Registry of Costa Rica): https://www.hacienda.go.cr/contenido/13358-declaracion-de-inscripcion-modificacion-de-datos-desinscripcion-en-atv and https://www.hacienda.go.cr/docs/5b08745fd3b27_Folleto%20Guia%20CREAR%20usuario%20en%20ATV.pdf