Update of economic activity codes (CIIU) – Ministry of Finance of Costa Rica
The Ministry of Finance of Costa Rica has implemented an update to the classification of economic activity codes (CIIU), which became mandatory as of 06-10-2025.
In response to this regulatory change, the necessary updates and adjustments were implemented to the ioFacturo billing system, ensuring full compliance with the current requirements.
Support for the Transition to CIIU 4
To assist you during this transition, an Excel file is made available, in which you will be able to:
- Look up the CIIU 3 code you previously used.
- Identify the corresponding updated CIIU 4 code.
This resource will help you migrate your codes efficiently and accurately.
Related Article
For more detailed information regarding the CIIU 4 update, you are invited to review the article available in our Resource Center within the Gosocket portal.
There, you will find official and up‑to‑date content regarding this and other relevant tax regulations applicable across the different countries where Gosocket operate.
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