Regulatory updates - Costa Rica

On June 1, 2026, the Central Bank of Costa Rica published a new version of the CAByS code list for the catalog of goods and services (Catálogos de Bienes y Servicios, CAByS) applicable to electronic receipts v. 4.4.

Does the updated CAByS code list require any changes for electronic receipts?

This update does not require changes to the XSD file schemas established by the Ministry of Finance. However, taxpayers are required to use the updated codes from the effective date.

Where can I find the new CAByS code list?

The codes can be found here.

When do the new codes come into effect?

The new codes are effective as of June 1, 2026.

Costa Rica’s Ministry of Finance has published an updated version of the Structure Annex applicable to electronic invoices under version V4.4, introducing technical corrections aimed at aligning the documentation with the latest official XSD schemas.

The main adjustment affects the “ProporcionSurtido” and “Proporcion” fields, whose size increases from Decimal 8,5 to Decimal 10,5. The update resolves inconsistencies identified between the Structure Annex and the validation schemas used in electronic invoicing processes.

No additional functional changes were introduced, and the previously established implementation schedule remains in place (Mandatory date as of November 1, 2026). Companies, ERP providers, and electronic invoicing platforms should review their XML structures and integrations to ensure compatibility with the updated technical requirements issued by the Ministry.

On April 30, 2026, Costa Rica's Ministry of Finance published revised XSD schemas for electronic vouchers V4.4, covering the full document suite: electronic invoices, credit and debit notes, purchase and export invoices, payment receipts, and acknowledgement messages. No new sections were introduced, but those changes are significant enough that most systems will need adjustments to stay compliant.

The most cross-cutting change is the document key pattern, shifting from strictly numeric (\d{50}) to alphanumeric ([a-zA-Z0-9]{50}) across all document types; any system treating the key as a number requires immediate remediation. Alongside this, legal entity ID fields move from numeric-only to alphanumeric strings, reflecting Costa Rica's broader shift toward alphanumeric legal identifiers. A fictitious test ID (31010001) is available for STAG environment validation only.

Digital signatures now allow up to 5 per XML on most document types, up from 1, while phone number validation relaxes to a minimum of 3 digits, accommodating numbers like 911. On tax precision, Proportion fields expand to 10,5 decimal places in the XSD.

On top of that, two new document types (codes 19 and 20) and four new correction reason codes (13–16) have been added, meaning any system with hardcoded catalogues or business rules tied to those values will need updating before the November 2026 deadline.

To download the updated Annex of Structures and XSD schemas associated with this update, click here.