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Costa Rica

Articles for Costa Rica

This hub covers Costa Rica's electronic invoicing framework, administered by the Ministerio de Hacienda through its Administración Tributaria Virtual (ATV) platform. Readers will find guidance on the mandatory XML-based comprobantes electrónicos regime, taxpayer registration requirements, technical specifications for invoice formats, and the obligations that apply to both domestic businesses and foreign suppliers operating in the country.

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Costa Rica Mandates New Electronic Invoice Codes Effective November 2026

Costa Rica's Ministry of Finance requires businesses to use new electronic invoice codes (12–20) in the Tribu system effective November 1, 2026. A key requirement mandates retroactively recording accounting corrections in the original document's period, potentially requiring reopening of closed accounting periods and triggering interest obligations.

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