How to Register a Company in Costa Rica? Legal Steps for Entrepreneurs

Starting a business in Costa Rica can be an excellent opportunity, but it is essential to know the legal requirements to avoid problems in the future. In this guide, we explain the key steps to register your company legally and safely.

1. Choosing the Legal Structure of your Business

Before registering your company, you must define its legal structure. Some common options in Costa Rica are:

- Individual (self-employed): Ideal for small businesses or personal ventures.

- Sociedad Anónima (S.A.): Requires a minimum of two shareholders and is one of the most commonly used structures for established businesses.

- Limited Liability Company (S.R.L.): Suitable for small and medium-sized businesses, with greater flexibility in management.

2. Registration in the National Registry

If you decide to operate as an S.A. or S.R.L., you must register the company in the National Registry. This process includes:

- Drafting of the articles of incorporation with a notary public.

- Publication of the notice in La Gaceta.

- Payment of the corresponding taxes (stamps and tax to legal entities).

3. Registration under the Ministry of Treasurer

All companies must register with the Ministry of Treasurer to obtain their tax identification number (NITE). This registration allows issuing invoices and complying with tax obligations.

4. Registration with the Costa Rican Social Security Fund (CCSS)

If you plan to hire employees, it is mandatory to register the company with the CCSS to manage the payment of social security contributions.

5. Municipal and Sanitary Permits

Depending on the type of business, you may need:

- Municipal Patent: It is obtained in the municipality where the business will operate.

- Sanitary Operating Permit: Issued by the Ministry of Health for businesses in specific sectors (food, health, etc.).

6. Electronic Invoicing

Electronic invoicing is mandatory in Costa Rica. You must register with an authorized provider or use the Hacienda's platform to issue tax receipts.

7. Final Considerations

- Evaluate if you need to register your trademark in the Industrial Property Registry.

- Keep your accounting and tax books up to date to avoid penalties.

- If you have legal doubts, consult a lawyer specialized in corporate law.

Conclusion

Registering a company in Costa Rica may seem a complex process, but by following these steps and with the proper advice, you can successfully formalize your business. Legality and transparency will help you grow in a sustainable way.