> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Costa Rica

Costa Rica's tax system is administered by the Dirección General
de Tributación (DGT) of the Ministerio de Hacienda. IVA (Impuesto
al Valor Agregado) has applied since 1 July 2019, when Title I of
Law 9635 reformed the former general sales tax law (Law 6826)
into a value added tax; ISC (Impuesto Selectivo de Consumo) is an
ad valorem excise on selected goods.

Taxpayers are identified by the same documents used for civil
identification (cédula física, cédula jurídica, DIMEX, or NITE),
none of which carry a check digit. Electronic invoicing is
mandatory for most taxpayers, and issued documents may only be
corrected with electronic credit or debit notes.

## Base Details

| Key | Value |
| - | - |
| Tax Country Code | `CR` |
| Currency | `CRC` |
| Base Time Zone | `America/Costa_Rica` |

## Tax Categories

| Code | Name | Title |
| - | - | - |
| `VAT` | VAT | Value Added Tax |
| `ISC` | ISC | Selective Consumption Tax |

### VAT Rates

| Rate | Keys | Name | Percents | Description |
| - | - | - | - | - |
| `general` | `standard` | General Rate | 13.0% | Officially "tarifa general 13%": all operations subject to the tax not covered by a reduced rate (art. 10, Ley 6826). |
| `intermediate` | `standard` | Intermediate Rate | 4.0% | Officially "tarifa reducida 4%": air tickets with origin or destination in Costa Rica, and private health services (art. 11.1, Ley 6826). |
| `reduced` | `standard` | Reduced Rate | 2.0% | Officially "tarifa reducida 2%": medicines and their production inputs, non-exempt private education, personal insurance premiums, and purchases by state higher-education institutions (art. 11.2, Ley 6826). |
| `super-reduced` | `standard` | Super-Reduced Rate | 1.0% | Officially "tarifa reducida 1%": the basic tax basket (canasta básica) and its production chain, named grains for animal feed, veterinary products, agricultural and non-sport fishing inputs, and reef-safe sunscreens (art. 11.3, Ley 6826). |
| `special` | `standard` | Special Rate | 0.5% | Officially "tarifa reducida 0,5%": registered and certified organic agricultural and agro-industrial products, and production inputs of organized organic producer groups (art. 11.4, Ley 6826, added by Ley 10256). |

### ISC Rates

Single-stage ad valorem excise on selected goods established by Title II of Ley 4961, with rates set per product by decree.
No rates defined.

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`
* `debit-note`

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field | Test | Validation Code / Message |
    | - | - | - |
    | `code` | <ul class="gobl-test"><li>Code in \[CR]</li><li>Matches ^(\[1-9]\d{8}\|\[0-9A-Z]{10}\|\[1-9]\d{10,11})\$</li></ul> | `GOBL-CR-TAX-IDENTITY-01`<br />Tax id code must be 9, 11 or 12 digits without a leading zero, or 10 alphanumeric characters |
  </Accordion>
</AccordionGroup>