According to law 9635 all Costa Rican electronic invoices require a special 13-digit code for each item as of December 1st, 2020.

What is it? It is a 13-digit code to differentiate goods and services for your electronic invoice.
Where should it be added? It must be added per line when electronic invoicing is done as there must be a code for each good or service sold.
When should it be used? As of December 1st, 2020, as

detailed in the document called “Annexes and

Structures V 4.3

Treasury allows implementation before this


Where can I find my code? It should be searched on the Costa Rica Central Bank website according to the activity registered.


Where will the CABYS code be reflected? It will be reflected in the XLM in a mandatory way
Will I have to change the code of my activity registered with the treasury? No, the activity code is maintained as a commercial code and the CABYS code would be the code that differentiates goods and services.

Please contact your electronic invoice provider or your accountant if you require assistance.

Note:  The purpose of the present publication is to provide general information on the updates for legal regulations in Costa Rica and it is not intended to be legal advice as such. In case more specific information is required regarding these topics, please do not hesitate to contact any of our lawyers.

Please contact us.