| Update: | Compliance Alert – New CAByS 2025 Codes |
| Date: | 2025-04-24 |
On April 1, 2025, the Central Bank of Costa Rica published a new version of the Catalogs of Goods and Services (CAByS), which mainly obeys Law 10,579 and 10,424, referring to the refund of VAT related to purchases of school supplies by students in poverty, personal hygiene items, and to modifications made to goods that make up the basic basket.
Does the CAByS Codes update affect Electronic Receipts?
In terms of electronic invoicing, these changes do not imply updates to the schemes of the XSD files established by the Ministry of Finance, so that the structured fields of the Electronic Receipts will not be affected. Notwithstanding the foregoing, once the new Codes enter into force, their use by taxpayers will become mandatory.
Until when can I use the current CAbyS Codes version on my Electronic Receipts?
There will be a period of cohabitation from April 1, 2025, until June 1, 2025, from which only the use of the new 2025 version will be required.
Where can I find the new CAByS Codes?
The codes can be viewed under the following link.