Costa Rica Ministry of Finance sanctions 375 businesses for tax violations

The Costa Rican Ministry of Finance has imposed sanctions exceeding 475 million colones on 375 businesses following a fiscalization process. The Ministry detected irregularities in 375 out of 534 businesses inspected, primarily involving the failure to issue or deliver electronic invoices at the time of purchase.

Inspections were conducted through undercover purchases and field visits targeting high-risk sectors, including bars, restaurants, liquor stores, supermarkets, and retail outlets. Beyond invoice failures, authorities identified issues such as the improper use of electronic billing versions, the use of outdated transaction keys, and businesses operating from addresses other than their registered fiscal domiciles.

Vice Minister of Revenue Víctor Julio Carvajal Porras described the 70 percent non-compliance rate among inspected establishments as alarming, emphasizing the need for continued firm oversight to combat tax evasion.