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Costa Rica: Updates to annexes and structures 4.4 of electronic tax receipts

Changes must be implemented by November 1, 2026.

May 11, 2026

The Tax Administration on April 22, 2026, announced several updates to Annexes and Structures 4.4 of Electronic Tax Receipts, which must be implemented by November 1, 2026.

The changes include adjustments to the identification number of a legal entity (allowing the use of alphanumeric sequences for corporations in accordance with the provisions of the National Registry) and incorporation of new codes and reference documents.

Read a May 2026 report (Spanish and English) prepared by the KPMG member firm in Costa Rica

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