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January 31, 2023

Costa Rican Tax Authority publishes new update to Catalogue of Goods and Services

  • The Catalogue of Goods and Services provides a code for goods and services that must be included in every electronic invoice.

On 30 January 2023, the Costa Rican Tax Authority published an update to the Catalogue of Goods and Services (known as CAByS), which is available at the following link (only available in Spanish).

The update announced by the Tax Authority responds to the entry into force of the new list of basics goods and products (known in Spanish as “Canasta Básica Tributaria para el Bienestar Integral de las Familias”) subject to the 1% reduced rate of Value Added Tax, which will come into force as of 1 February 2023.

A transition period has been established from 1 February to 28 February 2023, during which the codes of both Catalogs may be used. As of 1 March 2023, only the CAByS codes of the updated version may be used.


For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific


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