🇨🇷 Costa Rica – Mandatory changes in reimbursement process – Remofirst

To stay compliant with Costa Rican tax and labor laws, new mandatory requirements now apply to all reimbursements. These rules ensure proper tax reporting, correct accounting, and compliance with social security and income tax regulations.

Please read carefully: reimbursements that do not meet these requirements cannot be processed as reimbursements.

Mandatory Supporting Documentation

Every cost or expense must be supported by a valid electronic invoice (factura electrónica) that meets local legal requirements.

If valid documentation is not provided, the amount will:

Be treated as taxable income
Impact social security contributions (S&P)
Affect personal income tax calculations

Expenses in Foreign Currency

If an expense is paid in a currency other than Costa Rican colones (CRC), such as USD or EUR, you must attach a detailed report per vendor, including:

Purchase amount in the original currency
Exchange rate applied
Final equivalent value in colones (CRC)

Invoice Legibility Requirements

All invoices must be fully legible and must clearly display:

Vendor or business name
Tax identification number
Address
Phone number

If any of this information is missing or unclear, the invoice cannot be accepted.

Accepted Documents

Only electronic invoices will be accepted as support documentation. Additionally:

Invoices must be issued in the name of S&P
This rule applies to all types of expenses
No other types of documents will be accepted as valid proof

Submission Deadline

All reimbursable expenses must be reported no later than the following month after the expense is incurred.

⚠️ Important Compliance Notice

Any reimbursement request that does not meet these requirements will be returned.

If the client approves payment of a non-compliant reimbursement anyway, the amount will:

Be added to the employee’s social security base
Be included in other applicable tax and payroll calculations

If you have any questions about acceptable documentation or how to submit your expenses correctly, please reach out to the support team before submitting your reimbursement.