Electronic Invoicing V4.4 Update in Costa Rica: Key Changes and Important Dates

The Ministry of Finance of Costa Rica has published an update to the Annexes and Structures Manual corresponding to version 4.4 of electronic invoices. This update introduces relevant changes to the XML file structure, directly impacting the management, validation, and tax compliance of electronic documents.

Key changes in version 4.4

The new version includes important adjustments aimed at improving traceability, proper accounting application, and regulatory compliance:

• Identification changes
  The description of fields related to identification numbers has been updated. Additionally, the use of alphanumeric legal entity IDs for companies will be allowed, in accordance with the National Registry provisions once officially communicated by the authority.
• New codes and reference documents
  To strengthen the traceability of electronic documents, the following changes have been introduced:
• Codes “13”, “14”, and “15” have been added in Note 9 to properly reflect their accounting impact within the corresponding period.
• Codes “16” and “17” have been included in Note 9, enabling proper reference to rejected electronic documents and the application of payments in Electronic Receipts.
• Code “12” has been modified to ensure correct application of credit accounting effects.
• Codes “19” and “20” have been added in Note 10 to facilitate proper referencing of documents such as the Electronic Export Invoice and Electronic Payment Receipt.

Implementation timeline and mandatory adoption

Taxpayers who have already implemented the required adjustments in their systems may apply these changes in both the testing environment (STAG) and production starting April 22, 2026.

The adoption of this update will become mandatory as of November 1, 2026.

How does this impact your business?

These changes require updates to electronic invoicing systems to ensure compliance with current regulations. Implementing them on time will help prevent document rejections, reduce operational errors, and ensure continuity in your financial processes.

Is your company ready for version 4.4?

At LLB Solutions, we help you adapt your system to Costa Rica’s new tax requirements, ensuring compliance, efficiency, and operational continuity.

Contact us and get ready for these changes:

info@llbsolutions.com | Costa Rica Localization