Costa Rica IVA (Impuesto al Valor Agregado) Skill v2.0

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Section 1 — Quick reference

Field	Value
Country	Costa Rica (República de Costa Rica)
Tax	IVA — Impuesto al Valor Agregado (effective July 2019, replacing historic sales tax)
Currency	CRC (Costa Rican Colón — ₡)
Standard rate	13%
Reduced rates	4% (private medical services and medicines); 2% (private educational services, agricultural inputs); 1% (basic food basket — canasta básica — specified items)
Zero rate	0% (exports of goods and services)
Exempt	Public education, public healthcare, financial services, insurance, residential rent (≤ ₡750,000/month), international transport
Registration threshold	No threshold — any business making taxable supplies in Costa Rica must register
Tax authority	Ministerio de Hacienda (DGT — Dirección General de Tributación)
Filing portal	ATV (Administración Tributaria Virtual) — https://www.hacienda.go.cr
Return form	Declaración del IVA (Form D-104)
Filing frequency	Monthly
Deadline	15th of the following month
e-Invoice	Factura Electrónica mandatory (sistema Hacienda XML v4.3)
Cédula jurídica	Costa Rican company taxpayer ID (e.g., 3-101-123456)
Contributor	Open Accountants Community
Validated by	Pending — requires sign-off by Costa Rica-licensed CPA (Contador Público Autorizado)
Skill version	2.0

Key D-104 fields

Field	Meaning
Línea 1	Taxable sales at 13% (net)
Línea 2	Taxable sales at 4% (net)
Línea 3	Taxable sales at 2% (net)
Línea 4	Taxable sales at 1% (net)
Línea 5	Export sales (0%)
Línea 6	Exempt sales
Línea 7	Total IVA débito fiscal (output)
Línea 8	IVA crédito fiscal on purchases 13%
Línea 9	IVA crédito fiscal on purchases 4%/2%/1%
Línea 10	Net IVA payable (7 − 8 − 9; if positive)
Línea 11	Remanente crédito fiscal (excess credit c/f)

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	13% standard
Unknown whether 4% medical rate applies	13% until confirmed
Unknown whether canasta básica 1% applies	1% only if item is on official DGT list
Unknown whether export documentation complete	Treat as domestic 13%
Unknown business-use % (vehicle, phone, home)	0% input credit
Unknown whether Factura Electrónica issued	No input credit until confirmed
Foreign digital service (B2B)	13% — buyer self-assesses if provider not registered in CR

Red flag thresholds

Threshold	Value
HIGH single transaction	CRC 50,000,000
HIGH tax delta on single conservative default	CRC 6,500,000
MEDIUM counterparty concentration	>40% of output or input
MEDIUM conservative default count	>4 per return
LOW absolute net IVA position	CRC 100,000,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Before starting any Costa Rica IVA work, obtain:

1. Cédula jurídica (company) or cédula física (individual) and Hacienda registration
2. Monthly bank statements in CRC and USD (many businesses operate in both)
3. Facturas Electrónicas issued (XML from Hacienda system — key: clave numérica 50 digits)
4. Facturas Electrónicas received (XML or PDF with clave numérica)
5. Prior month D-104 (for remanente crédito fiscal)
6. Import declarations for imported goods
7. Details of exempt activities (residential rent, financial services)

Refusal catalogue

Refuse and escalate to a CPA for:

• Prorrata (partial exemption for mixed taxable/exempt businesses)
• IVA on real estate sales (complex — only taxable if developer)
• Régimen de Tributación Simplificada — separate simplified regime
• IVA on financial instruments and leasing
• Free trade zone (Zonas Francas) — exempt from IVA
• Non-resident digital service provider registration

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Section 3 — Supplier pattern library

3.1 Banking and financial services

Supplier	Typical description	IVA rate	Input credit
Banco Nacional de Costa Rica (BNCR)	Bank fees, transfers	Exempt	No
Banco de Costa Rica (BCR)	Account fees, corporate banking	Exempt	No
BAC Credomatic	Commercial banking	Exempt	No
Scotiabank Costa Rica	Business banking	Exempt	No
Davivienda CR	Banking services	Exempt	No
Promerica	Regional banking	Exempt	No
SINPE Móvil (BNCR)	P2P payments	Exempt	No
PayRetailers	Payment gateway	13%	Yes
Cuentas Simples / ePagos CR	Digital payments	13%	Yes

3.2 Electricity, water, and utilities

Supplier	Typical description	IVA rate	Input credit
ICE (Instituto Costarricense de Electricidad)	Electricity + telecom	13%	Yes (business)
CNFL (Compañía Nacional de Fuerza y Luz)	Electricity — San José metro	13%	Yes (business)
ESPH (Empresa de Servicios Públicos de Heredia)	Electricity/water — Heredia	13%	Yes
AYA (Instituto Costarricense de Acueductos y Alcantarillados)	Water — national	13%	Yes (business)
JASEC (Junta Administrativa de Servicios Eléctricos)	Electricity — Cartago	13%	Yes

3.3 Telecommunications

Supplier	Typical description	IVA rate	Input credit
ICE / Kölbi	Mobile, broadband (state operator)	13%	Yes (business use)
Claro Costa Rica	Mobile, internet	13%	Yes (business use)
Movistar Costa Rica	Mobile, ADSL	13%	Yes (business use)
Liberty Costa Rica (formerly CableTica)	Cable TV, internet	13%	Yes (business)
Tigo Business CR	Enterprise connectivity	13%	Yes

3.4 Transport and travel

Supplier	Typical description	IVA rate	Input credit
LACSA / Avianca Costa Rica	Domestic / international flights	0% (international)	No
Nature Air / Skyway CR	Domestic feeder flights	13%	Yes
SANSA (domestic)	Domestic air	13%	Yes
INCOFER (train)	San José suburban train	Exempt	No
Bus (SACSA, TUAN)	Intercity bus	Exempt	No
Uber Costa Rica	Ride-hailing	13%	Yes (business use)
InDriver CR	Ride-hailing	13%	Yes

3.5 Fuel

Supplier	Typical description	IVA rate	Input credit
RECOPE (Refinadora Costarricense de Petróleo)	Fuel at stations — DELTA, PUMA, etc.	13%	Yes (business vehicles)
PUMA Energy CR	Fuel	13%	Yes
Delta (RECOPE distributor)	Fuel stations	13%	Yes

3.6 Logistics and courier

Supplier	Typical description	IVA rate	Input credit
Correos de Costa Rica	State postal	13%	Yes
DHL Costa Rica	International courier	0% (export) / 13% (domestic)	Yes
FedEx Costa Rica	International courier	0% / 13%	Yes
Aerocasillas	Miami-San José parcel service	13%	Yes
Jetbox (Ocaso)	International parcel service	13%	Yes

3.7 Retail and office supplies

Supplier	Typical description	IVA rate	Input credit
Walmart / Maxi Palí	Supermarket — mixed	13%/1% mixed	Partial
AutoMercado	Premium grocery	13%/1% mixed	Partial
Supermercados BM	Grocery	Mixed	Partial
Office Depot CR	Office supplies	13%	Yes
Importaciones Mundiales	Hardware, office	13%	Yes
Farmacia Fischel / Sucre	Pharmacy — medicines (4%)	4%	Yes

3.8 Software and digital services

Supplier	Typical description	IVA rate	Input credit
Soft Expert (Sistemas)	ERP for SMEs	13%	Yes
CONTPAQi CR	Accounting software	13%	Yes
Alegra CR	Cloud invoicing	13%	Yes
FacturaDirecta	e-Invoice SaaS	13%	Yes
Microsoft CR (Azure, M365)	Cloud — B2B	13% (CR-registered or reverse-charge)	Yes
Google CR (Workspace, Ads)	Digital — B2B	13%	Yes
Zoom CR	Video — B2B	13%	Yes
AWS CR (Amazon)	Cloud — B2B	13%	Yes

3.9 Professional services

Supplier	Typical description	IVA rate	Input credit
CPA (Contador Público Autorizado)	Accounting, audit, tax	13%	Yes
Firma de abogados	Legal services	13%	Yes
Agencia de publicidad	Advertising	13%	Yes
Consultora empresarial	Consulting	13%	Yes
Notaría	Notarial services	13%	Yes

3.10 Medical and insurance

Supplier	Typical description	IVA rate	Input credit
CCSS (Caja Costarricense de Seguro Social)	Public healthcare	Exempt	No
Private clinic / hospital	Private medical	4%	Yes
Pharmacy (medicines)	Prescription and OTC	4%	Yes
INS (Instituto Nacional de Seguros)	Insurance	Exempt	No
ASSA CR	Private insurance	Exempt	No

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Section 4 — Worked examples

Example 1 — Standard IVA on consulting

Scenario: San José consulting firm issues Factura Electrónica to Costa Rican corporate.

Bank statement line (Banco Nacional format):

Fecha       : 15/04/2025
Tipo        : Crédito — SINPE / Transferencia
Descripción : TECH SA — FACT ELECT 50401012500310100010100000123456789 HONORARIOS
Monto       : ₡14.700.000,00

Working:

• Factura Electrónica: net ₡13,000,000 + IVA 13% ₡1,690,000 = ₡14,690,000 (rounding note)
• Return entry: Línea 1 — ₡13,000,000 | Output IVA: ₡1,690,000

Note: CRC amounts use comma for decimal: ₡14.700.000,00 = CRC 14,700,000.00

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Example 2 — Canasta básica (1% rate)

Scenario: Office buys basic food for staff cafetería at Walmart.

Bank statement line (BCR format):

Fecha       : 10/04/2025
Tipo        : Débito — POS
Descripción : WALMART CR — MAXI PALI HEREDIA
Monto       : -₡850.000,00

Working:

• Walmart receipt: rice, beans, eggs, oil = ₡600,000 × 1% = ₡5,941 IVA; other items ₡250,000 × 13% = ₡28,761 IVA
• Total IVA: ₡34,702 — partial input credit on business items
• Canasta básica items: only those on DGT official list qualify for 1%

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Example 3 — ICE electricity + telecom

Scenario: Company pays ICE for office electricity and internet bundle.

Bank statement line (BAC Credomatic format):

Fecha       : 25/04/2025
Tipo        : Débito Automático
Descripción : ICE — FACTURA CONJUNTA ELECTRICIDAD + INTERNET — ABRIL 2025
Monto       : -₡1.130.000,00

Working:

• ICE Factura Electrónica: electricity net ₡800,000 + IVA 13% ₡104,000; internet net ₡200,000 + IVA 13% ₡26,000 = Total ₡1,130,000
• 100% business use — full input credit ₡130,000
• Return entry: Línea 8 — ₡1,000,000 net; crédito fiscal: ₡130,000

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Example 4 — Export of services (0%)

Scenario: Costa Rican IT company exports software services to US client — USD wire.

Bank statement line (Scotiabank format):

Fecha       : 20/04/2025
Tipo        : Crédito ME — Transferencia Internacional
Descripción : US CLIENT LLC — SOFTWARE DEV SERVICES Q1 2025
Monto       : ₡25.350.000,00 (USD 50.000)

Working:

• Export of service consumed outside Costa Rica — 0% IVA
• Issue Factura Electrónica de Exportación (tipo 09)
• Return entry: Línea 5 — ₡25,350,000 | IVA: ₡0

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Example 5 — Private medical service (4%)

Scenario: Company pays for employee health screening at private clinic.

Bank statement line (BNCR format):

Fecha       : 08/04/2025
Tipo        : Débito — Pago Electrónico
Descripción : CLINICA BIBLICA SA — CHEQUEO MEDICO EMPRESARIAL ABR 2025
Monto       : -₡2.080.000,00

Working:

• Private clinic Factura Electrónica: net ₡2,000,000 + IVA 4% ₡80,000 = ₡2,080,000
• Input credit: ₡80,000 (business health programme — documented)
• Return entry: Línea 9 (crédito fiscal 4%): ₡80,000

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Example 6 — Monthly return summary

Scenario: Services company — April 2025.

Item	Net (CRC)	IVA (CRC)
Domestic sales 13%	100,000,000	13,000,000
Export sales (0%)	25,000,000	0
Exempt sales	5,000,000	0
Total Output	130,000,000	13,000,000
Input purchases 13%	50,000,000	6,500,000
Input medical 4%	2,000,000	80,000
Total Input	52,000,000	6,580,000
Net IVA payable		6,420,000

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Section 5 — Tier 1 rules (compressed)

Rate assignment:

• 13%: standard for most goods and services
• 4%: private medical and dental services, medicines (prescription and OTC)
• 2%: private educational services (tuition), agricultural inputs
• 1%: canasta básica — specific list of basic food items (DGT Resolución MH-DGT-RES-0024-2019)
• 0%: exports of goods and services
• Exempt: public education, public health (CCSS), financial services, insurance, residential rent ≤ ₡750,000/month, public transport, international transport

Input credit:

• Credit at the rate paid on each purchase, for purchases used in taxable activities
• Must have Factura Electrónica with clave numérica (50 digits)
• Prorrata if mixed taxable/exempt business — escalate to CPA
• Residential rent: provider must monitor rent threshold; above ₡750,000/month = taxable at 13%

Filing mechanics:

• File Form D-104 monthly via ATV portal by 15th of following month
• All B2B sales require Factura Electrónica (XML v4.3, transmitted to Hacienda in real time)
• Remanente crédito fiscal carries forward indefinitely; refund rare in practice

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Section 6 — Tier 2 catalogue (genuinely data-unknowable items)

Item	Why unknowable	What to ask
Canasta básica (1%)	Only specific items on DGT list qualify — must check item-by-item	"What is the exact food product? Check against DGT Resolución 0024-2019 list."
Residential rent rate	Exempt if ≤ ₡750,000/month; 13% if above	"What is the monthly rent amount? Provide lease agreement."
Medical rate (4%)	Only licensed medical services qualify	"Is this a licensed health professional service? Or wellness/cosmetic?"
Agriculture rate (2%)	Only agricultural inputs on approved list	"What is the input? Is it for direct agricultural production?"
Vehicle — business vs personal	Input credit only for business use	"Is vehicle in company name? % business use?"
Foreign digital service	Provider may be Hacienda-registered (charges 13%) or not (buyer must self-assess)	"Has the foreign provider registered with Hacienda? Do they issue a CR Factura?"

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Section 7 — Excel working paper

Columns: Date | Supplier/Customer | Cédula | Clave numérica | Net (CRC) | IVA Rate % | IVA (CRC) | In/Out | Export? | Exempt? | Tier 2 flag | Notes

Tab structure:

1. Output_Sales — Facturas Electrónicas issued
2. Input_Purchases — Facturas Electrónicas received
3. D104_Summary — monthly return totals
4. Tier2_Items — awaiting client response

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Section 8 — Bank statement reading guide

Banco Nacional (BNCR) format

Fecha       : 15/04/2025
Tipo        : Crédito — SINPE / Transferencia
Descripción : COMPANY NAME — FACTURA ELECT — HONORARIOS
Monto       : ₡14.700.000,00
Saldo       : ₡64.700.000,00

BAC Credomatic format

15/04/2025  |  Crédito  |  COMPANY NAME  |  +14.700.000,00  |  Saldo: 64.700.000,00

Key patterns:

• CRC number format: Period = thousands; comma = decimal: ₡14.700.000,00 = CRC 14,700,000.00
• SINPE / Transferencia: Domestic wire — match to Factura Electrónica
• Débito Automático: Direct debit — utilities; request Factura Electrónica from supplier
• Crédito ME: Foreign currency credit — export or foreign service
• Clave numérica 50 digits: Unique Factura Electrónica identifier — required for input credit

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Section 9 — Onboarding fallback

When client cannot provide Facturas Electrónicas:

1. Use bank statement amounts as IVA-inclusive and back-calculate:
   • Net = Total ÷ 1.13 | IVA = Total − Net (13% rate)
   • Net = Total ÷ 1.04 (4%); Net = Total ÷ 1.02 (2%); Net = Total ÷ 1.01 (1%)
2. Conservative defaults: 13% output; 0% input credit without clave numérica
3. Flag all items without e-invoice in Tier2_Items
4. Issue data request for missing clave numérica references
5. Warn client: Hacienda can disallow input without valid Factura Electrónica

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Section 10 — Reference material

Resource	Reference
ATV — Administración Tributaria Virtual	https://www.hacienda.go.cr
DGT — Dirección General de Tributación	hacienda.go.cr — legislación
Ley del IVA (Ley 9635, Ley de Fortalecimiento)	Asamblea Legislativa — SINALEVI
Canasta básica list	DGT Resolución MH-DGT-RES-0024-2019
Factura Electrónica technical spec	Hacienda XML v4.3
Reduced rate decree	Decreto Ejecutivo 41820-H

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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