# Costa Rican Ministry of Finance fiscal actions

> Developing situation record from CLSTR: https://clstr.news/situations/costa-rican-ministry-of-finance-fiscal-actions
> Updated: 2026-11-03T23:43:23.000Z. Sources: 6. Developments: 2.

The Costa Rican Ministry of Finance has been involved in several significant fiscal and legal developments. In October 2026, the Constitutional Court ordered the Ministry to pay ¢68,986 million to the Costa Rican Social Security Fund (CCSS). This ruling, which includes principal and interest, follows the court's rejection of an extension request regarding the financing of minimum pensions for the Invalidity, Old Age, and Death (IVM) regime. The court maintained that accounting discussions did not justify delaying a 2020 sentence regarding unconstitutional omissions in the 2018 National Budget.

In November 2026, the Ministry imposed sanctions exceeding 475 million colones on 375 businesses following a fiscalization process. Inspections of high-risk sectors, such as restaurants and retail outlets, revealed a 70 percent non-compliance rate. Primary violations included the failure to issue electronic invoices, improper use of billing versions, and operating from unregistered addresses.

## Timeline

### 2026-11-03: Costa Rica Ministry of Finance sanctions 375 businesses for tax violations

Costa Rica's Ministry of Finance sanctioned 375 businesses for tax irregularities, primarily failing to issue electronic invoices, totaling over 475 million colones in penalties.

6 sources. https://clstr.news/cluster/costa-rica-ministry-of-finance-sanctions-375-businesses-for-tax-violations

### 2026-10-22: Costa Rica's CCSS to receive ¢68.9 billion from Ministry of Finance

Costa Rica's Constitutional Court ordered the Ministry of Finance to pay ¢68.9 billion to the CCSS to settle outstanding pension financing debts.

2 sources. https://clstr.news/cluster/costa-ricas-ccss-to-receive-689-billion-from-ministry-of-finance

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Cite as: Costa Rican Ministry of Finance fiscal actions. CLSTR, https://clstr.news/situations/costa-rican-ministry-of-finance-fiscal-actions
