If you are buying a Costa Rica rental, a hotel or a small business, the seller’s invoicing history just became part of your due diligence. New e-invoice correction codes took effect on 1 November, and fixing a wrong invoice now reaches back to the tax month of the original sale. This guide is written for expat and international buyers of rentals and companies, and for the Property owners who already hold them.
Key takeaways
- Hacienda’s new credit and debit note reference codes became mandatory for invoicing systems on 1 November 2026.
- Material-error corrections must be booked in the period of the original document, so an old mistake can reopen an old tax month, with interest if more tax was owed.
- New companies will soon receive company IDs that contain a letter, so billing software must accept them.
What happened
- Hacienda’s technical notice says issuing systems must implement the new reference codes for credit and debit notes from 1 November. The notice itself shows no year; El Financiero (31 October) and the Tico Times (1 November) place it at 1 November 2026. The changes already run in Hacienda’s test and production environments.
- Codes 13 to 17 are new: they annul, correct the amount of, or replace a document for material error, replace a rejected document, or apply a payment to an electronic payment receipt. Code 12 (credits for tax exemptions granted after a sale) was adjusted, and codes 19 and 20 reference an export e-invoice and a payment receipt. Tico Times lists only codes 13 to 17; El Financiero also covers the others.
- Codes 13, 14 and 15 must be booked in the accounting period of the original document, not the month the correction is issued. La Nación gave the example of a June invoice for ₡1,000,000 whose correct amount was ₡100,000, with the error found in July. If more tax was owed you pay the difference plus interest; if you overpaid, it becomes a credit in Tribu-CR, according to the Tico Times.
- Version 4.4 of the technical annexes stays in place, and the older codes 1, 2 and 7 remain for corrections inside the current period. The Cámara de Pymes says taxpayers need not change systems, but should confirm their software provider has loaded the codes.
- Separately, the Registro Nacional says the six-digit numeric sequence behind company IDs (cédulas jurídicas) is nearly used up. New entities will get six-character alphanumeric IDs such as 3-101-A00001, under Decreto Ejecutivo 44648-MJ, per El Observador. Existing IDs do not change.
We did not find a Hacienda resolution number, a penalty schedule, or an exact start date for the new company IDs in any source. Where we say something is unconfirmed, that is why.
What This Means If You Are Buying
An e-invoice is the electronic tax invoice every Costa Rican business issues through Hacienda’s system. A credit note is the document that cancels or reduces an invoice already issued. The new codes tell Hacienda why a note was issued, and the Cámara de Pymes says that lets the tax authority compare adjustments against declared VAT. The director general of taxation, Miguel Ángel Solís, framed the purpose as stronger control and compliance.
For a buyer, the practical effect is on what you inherit. If you buy a company, you buy its filing history. A seller who corrected invoices loosely in 2026 may now find those corrections tied to the original month, with interest where more tax was due. Who pays that bill is a matter for your purchase contract, not for Hacienda. If you buy only the property, the exposure stays with the seller’s company, but the rental history you rely on to value the asset may rest on invoices that are about to change.
The Tico Times says rentals are within scope. If you plan to bill rent, or the seller does, your accountant and billing software need to accept the codes above and, soon, company IDs with a letter. ZokaOne, a billing-software firm, warns that a letter typed into a digits-only field gets the document rejected.
| Item | What it does | Who pays or bears the risk |
|---|---|---|
| Codes 13, 14, 15 | Annul, correct the amount, or replace a document for material error; booked in the original period | Taxpayer owes difference plus interest, or gets a credit in Tribu-CR (Tico Times) |
| Code 16 | Replaces a rejected document | Issuer; check the software handles it |
| Code 17 | Applies a payment to an electronic payment receipt | Issuer |
| Codes 1, 2, 7 | Remain for current-period corrections (La Nación) | Issuer |
| Alphanumeric company ID | New entities only; start tentative for Q4 2026, at least two months’ notice promised (El Observador) | Anyone whose software expects digits only |
What Could Go Wrong
- The seller’s books contain past corrections that now have to be restated against their original months.
- Rental income in the sales pitch does not match what was invoiced, and the gap only shows up when someone reconciles the two.
- The company’s billing software has not loaded the new codes, so a correction is rejected or booked in the wrong month.
- A new company you set up for the purchase gets a letter-bearing ID before your accountant’s tools can handle it.
- Sources disagree on timing: the Tico Times expects the new company IDs before the end of 2026, while the Registro Nacional, as reported by El Observador, says only tentatively the fourth quarter with no exact date.
The upside case is real. Hacienda says the codes are meant to be clear and the changes were available early in testing, and the Cámara de Pymes says most taxpayers need no new system. A seller with clean, current e-invoicing and a provider that confirms the codes is an easy file to check, and clean records support a better price and faster financing. Confirmation would look like a provider letter and a reconciliation of several months of invoices to bank deposits.
Your Next Steps
- Expat buyers of rentals: ask the seller for the last 12 months of issued invoices and credit notes, and match them to bank deposits before you rely on the stated income.
- Company buyers: ask your Costa Rican attorney to cover pre-closing tax corrections, interest and who pays for them, in the purchase contract.
- Property owners already billing rent: ask your provider in writing whether the new correction codes and letter-bearing company IDs are supported. Our read, not a forecast: expect more requests for restated invoices as Hacienda matches reasons to VAT.
- Hotel and small-business buyers: check whether corrections of old invoices are pending, and ask the accountant how many were issued in 2026.
What to watch next: the Registro Nacional’s notice of the start date for alphanumeric company IDs, which it has promised to give at least two months ahead.
LATAM Business Watch
What else moved in Latin American business this week, with sources.
- Mexico · M&A: On 30 October Televisa said buying AT&T Mexico would create a business with about US$8 billion in annual revenue, with closing expected in the first quarter of 2027 and regulatory approval pending (Bloomberg Línea). Why it matters: financing via equity plus a non-recourse loan is a template for buyers of operating businesses.
- Colombia · Central bank: On 30 October Banrep held its policy rate at 12.25% and left the door open to more hikes (Bloomberg Línea). Why it matters: high rates keep private-credit and real estate financing expensive.
- Brazil · Distressed: On 31 October Chilli Beans filed for an out-of-court restructuring covering about R$340 million of bank debt (Piranot). Why it matters: restructurings after a market shock can open acquisition windows for patient capital.
- Chile · Infrastructure: On 30 October Toesca’s infrastructure fund closed its purchase of the rest of water utility Suralis, taking its stake to 93.96% (Diario Financiero). Why it matters: a sign that regulated-utility assets still draw private funds.
Items reflect public reports on the dates shown; deal terms are as reported by the sources and may change.
Read the full LATAM Business Watch morning brief.
Resumen en español
- Desde el 1 de noviembre de 2026 rigen los nuevos códigos de referencia de Hacienda para notas de crédito y débito en la factura electrónica.
- Las correcciones por error material se registran en el periodo del documento original; si se debía más impuesto, se paga la diferencia más intereses.
- A vigilar: el aviso del Registro Nacional sobre las cédulas jurídicas con letras, que promete al menos dos meses de anticipación.
Related reading: Buying a Costa Rica business? The CCSS amnesty, the SINPE Móvil rule for rentals and our hotel and business buyer guide. Speak to a Costa Rican attorney or notary about your own transaction.
Data as of 2 November 2026. Figures marked preliminary will be revised. This is general market commentary, not investment advice.
Sources
- Tico Times, 1 Nov 2026
- El Financiero, 31 Oct 2026
- Hacienda technical notice (annexes v4.4)
- La Nación, 19 Aug 2026
- Delfino.cr, 20 Oct 2026
- El Observador, 24 Mar 2026
- ZokaOne, 24 Aug 2026
- Bloomberg Línea (Televisa/AT&T Mexico)
- Bloomberg Línea (Banrep)
- Piranot (Chilli Beans)
- Diario Financiero (Toesca/Suralis)
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