Costa Rica’s Ministry of Finance has announced in bulletin CP-08-2025 of 11 February 2025, that the deadline to implement amendments to electronic invoices (e-invoices) version 4.4 under resolution MH-DGT-RES-0027-2024 has been extended to 1

Costa Rica's Directorate-General of Taxation has published a notice in the Official Gazette announcing a public consultation on a draft resolution on 13 February 2025. The resolution pertains to submitting the informative statement on transfer

Costa Rica has published Law 10586 - Tax Simplification to Increase Efficiency and Competitiveness (Phase 1), in the official gazette no. 195 on 3 December 2024, eliminating various taxes, including those on cattle cutting and importation, as well

Costa Rica's Ministry of Finance has published Executive Decree No. 44772-H in the Official Gazette on 3 December 2024, establishing the corporate and individual income tax brackets and rates for the 2025 fiscal year. Executive Decree No. 44772-H

Costa Rica’s General Directorate of Finance (DGH) and the General Directorate of Customs (DGA) released Resolution MH-DGH-RES-0054-2024/MH-DGA-RES-1817-2024 which establishes a new interest rate of 8.43% applicable to tax and customs

Costa Rica has published the ‘Executive Decree No. 44739-H—Regulation of Electronic Receipts for Tax Purposes’ in the Official Gazette on 8 November 2024. The key points of the decree are as follows: New definitions, including