IVA in Tario: rates, right to credit, prorrata and the return
Every product carries its IVA rate and Tario derives the XML codes; the IVA Declaration classifies each sale into its Form 150 line (or D-104 for earlier periods) and calculates the prorrata.
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Steps
On each product or service (Sales → Products and services) set the Type (Goods or Service) and the IVA rate: 13 % general, 4 %, 2 %, 1 %, 0.5 % or one of the 0 % tariffs. Tario derives the tax code and uses the product's CABYS in the XML; on the invoice you only pick the product.
The 0 % tariffs are not the same: 01 0 % rate (art. 32.1 RLIVA) keeps the full right to credit (exports, sales to the CCSS or to municipalities); 10 Exempt rate is exempt without right to credit; 11 0 % rate without right to credit is non-subject and stays outside the prorrata.
For a tariff 01 sale to classify itself, set the client's fiscal nature (exporter or article 9 institution). If Tario cannot infer it, the sale shows under Requires classification inside the IVA Declaration with a link to resolve it.
Open Accounting → Reports → IVA Declaration and choose Month and Year. You will see Sales (taxable base, output IVA, exempt with and without credit, non-subject without credit and Total general sales (Form 150)), Purchases (input, deductible and non-deductible IVA) and Result (fiscal debit, fiscal credit, withheld IVA, prior credit balance, IVA payable or receivable).
The Prorrata section shows the Operative prorrata and the Estimated prorrata with their numerator (operations with right to credit) and denominator (every operation except non-subject sales without credit). Total general sales does include non-subject sales because the form asks for it: they are two different totals, not an error.
Return lines lists one line per classification with the scheme that applies to the period: Form 150 (TRIBU-CR) from September 2025 or D-104 (eTax, periods up to August 2025) with its codes.
Once you file the return, close the month under Fiscal close to freeze the calculation; if you later need to correct it, open a rectification from there.
Tips
- Purchase credit is shown under Fiscal Credit Detail split into deductible and non-deductible; the expense account's tax treatment defines which applies.
- The annual adjustment of the definitive prorrata (article 23 LIVA) is still manual: Tario calculates the period's prorrata.
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