| Update: | Compliance Alert – The Ministry of Finance informs about new codes of economic activity ISIC 4 |
| Date: | 2025-04-24 |
The Ministry of Finance (MH) of Costa Rica has reported on the new Catalogs of Economic Activities Codes following the International Standard Industrial Classification (ISIC) for taxpayers registered with the DGT.
What will happen to credit and debit notes generated with version 4.3?
Those generated after September 1, 2025, will be received and validated by the MH validation platform.
What happens to debit and credit notes generated in V4.3 with ISIC 3 classification after September 1, 2025?
In this case, the debit and credit notes will be received and validated by the MH's validation platform. Notwithstanding the foregoing, the issuer may choose to use ISIC 4 voluntarily.
When will the ISIC 4 classification become mandatory for V4.4?
As of June 1, 2025, electronic receipts issued with version 4.4 must only use ISIC version 4.
More information is available here.