Accountant — Costa Rica

Job Title: Accountant

Location: Costa Rica — San José

Type of Contract: Independent Contractor — Full-Time Equivalent

Salary Range: USD 2,800/month monthly retainer (negotiable based on experience)

Language Requirements: Fluent Spanish and Professional English

Our client is seeking a skilled Accountant with strong Costa Rican accounting and tax compliance experience to support their portfolio of foreign-owned Costa Rican entities. You will play a key role in monthly bookkeeping, statutory filings, financial reporting, and client compliance support. Your work will directly impact accurate, timely compliance and reliable financial reporting for international clients and their parent organizations.

Key Responsibilities

• Perform monthly bookkeeping and maintain accounting records in accordance with IFRS as adopted in Costa Rica.
• Prepare and file monthly tax obligations with the Ministerio de Hacienda, including D-104 VAT and D-103 withholding returns, as well as annual D-101 corporate income tax and D-151 informative declarations.
• Manage electronic invoicing compliance, including issuance, acceptance, validation, and client support.
• Operate Hacienda's digital platforms and support clients through the transition from ATV to TRIBU-CR.
• Prepare annual financial statements, monthly reporting packs, and supporting schedules for foreign parent reporting, including mapping local figures to IFRS or US GAAP where required.
• Reconcile CCSS planilla and INS póliza de riesgos del trabajo postings to the general ledger in coordination with the payroll team.
• Respond to Hacienda notifications, information requests, and audits while maintaining organized client files and meeting fixed monthly and annual deadlines.

Must-Have Qualifications

• Bachelor's degree in Accounting (Contaduría Pública) from an accredited Costa Rican university.
• Active registration with the Colegio de Contadores Públicos de Costa Rica.
• At least 3 years of experience in Costa Rican accounting and tax compliance, preferably within professional services or outsourced accounting.
• Strong knowledge of IVA, Impuesto sobre la Renta, withholding obligations, electronic invoicing, and related Costa Rican compliance requirements.
• Experience using local accounting software and Ministerio de Hacienda online platforms.
• Fluent Spanish and professional-level English, both written and spoken, with the ability to communicate directly with international clients and referral partners.
• Strong attention to detail and proven ability to manage multiple client deliverables against fixed deadlines.

Preferred Qualifications

• Experience supporting global EOR, PEO, or multi-country expansion service providers.
• Familiarity with IFRS or US GAAP reporting and conversion for foreign parent companies.
• Experience working with foreign-owned entities and non-resident shareholders.
• Experience with free zone regime reporting and incentive compliance.
• Experience maintaining dormant entities and handling minimum-activity compliance.
• Experience supporting ad-hoc accounting and tax advisory requests, including chart of accounts mapping and non-standard reporting projects.