{"id":1243,"date":"2025-04-02T18:10:52","date_gmt":"2025-04-02T18:10:52","guid":{"rendered":"https:\/\/ics.cr\/?p=1243"},"modified":"2025-04-07T21:01:41","modified_gmt":"2025-04-07T21:01:41","slug":"cabys-update-to-take-effect-in-june-is-your-company-ready","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/actualizacion-del-cabys-entrara-en-vigor-en-junio-esta-su-empresa-preparada\/","title":{"rendered":"CABYS update to take effect in June Is your company ready?"},"content":{"rendered":"<h1>CABYS update to take effect in June<\/h1>\n<h2>Is your company ready?<\/h2>\n<ul>\n<li>As of June 1, 2025, only CABYS version 2025 codes will be accepted. A Cabys 2023 code can refer to several Cabys 2025 codes, so it is important to review them.<\/li>\n<li>New codes are incorporated for school supplies and menstrual hygiene products, in compliance with laws 10.579 and 10.424.<\/li>\n<\/ul>\n<p>The Central Bank of Costa Rica (BCCR) in conjunction with the Ministry of Finance published this April 1 the new version of the Goods and Services Catalog (CABYS) 2025, a key tool for the correct issuance of electronic invoices.<\/p>\n<p>Among the most relevant changes are the creation of specific codes for school supplies, allowing the refund of VAT on the purchase of school supplies for students from socioeconomically vulnerable households, as well as the inclusion of menstrual hygiene products within the basic tax basket. In addition, new categories are opened for goods such as bottled water, ecological sunscreens and electric and hybrid vehicles.<\/p>\n<p>A transition period of <strong>three months<\/strong>During this period, both CABYS \"2023\" and CABYS \"2025\" codes may continue to be used. However, as of June 1, 2025, only the new CABYS \"2025\" codes will be accepted.<\/p>\n<table class=\"wp-table\" style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">CABYS 2023<\/th>\n<th style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">DESCRIPTION 2023<\/th>\n<th style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">CABYS 2025<\/th>\n<th style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">DESCRIPTION 2025<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">3532302000200<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">Body sunscreen<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">3532302000201<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">Sunscreen without harmful chemicals for reefs, according to MINAE guidelines.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">2441002000000<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">Natural bottled water, without sweeteners or flavorings<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">2441002010000<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">Bottled natural water, without additives, with a content greater than or equal to 18 liters.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">4911315000000<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">Hybrid-electric vehicles<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">4911316000000<\/td>\n<td style=\"text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd;\">Hybrid vehicles.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>At ICS we have a specialized team that can advise you on the correct implementation of the new CABYS 2025, including the proper assignment of codes according to the new categories, the application of reduced rates for products included in the basic basket and compliance with current tax provisions. If your company needs support in adapting to these changes, we are available to accompany you every step of the way.<\/p>\n<p><strong>ICS, a reliable source on taxes.<\/strong><\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/do-we-pay-too-much-or-too-little-vat-compare-the-rate-of-13-paid-in-costa-rica-with-170-countries\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Do we pay too much or too little VAT? We compare the 13% rate paid in Costa Rica with 170 countries.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/legal-services\/corporate-law\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Corporate Law<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/update-of-the-luxury-home-tax-exemption-base-published\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Update of the exemption base for the tax on luxury homes is published.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/customs-general-directorate-implements-single-window-service-for-procedures\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">General Directorate of Customs implements single window service for procedures<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/law-to-facilitate-the-regularization-of-tax-status-in-support-of-formality-and-economic-reactivation-enters-into-force\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Law to facilitate the regularization of tax status in support of formality and economic reactivation enters into force<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/in-the-next-few-days-a-resolution-will-be-published-that-modifies-the-deadline-for-filing-the-declaration-before-the-transparency-registry-and-final-beneficiaries-of-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">In the next few days, a resolution will be published that modifies the deadline for filing the declaration before the 2024 Transparency and Beneficial Ownership Registry.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-american-bank-for-economic-integration-expects-to-reduce-its-financing-interest-rates\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central American Bank for Economic Integration expects to reduce its financing interest rates<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/legal-services\/free-zones-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Tax Incentives: Free Trade Zones<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Actualizaci\u00f3n del CABYS entrar\u00e1 en vigor en junio \u00bfEst\u00e1 su empresa preparada? A partir del 1 de junio de 2025 solo se aceptar\u00e1n los c\u00f3digos CABYS versi\u00f3n 2025. Un c\u00f3digo Cabys 2023 puede hacer referencia a varios c\u00f3digos Cabys 2025, por lo que es importante su revisi\u00f3n. Se incorporan nuevos c\u00f3digos para \u00fatiles escolares y [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":711,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informes"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1243"}],"version-history":[{"count":2,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1243\/revisions"}],"predecessor-version":[{"id":1245,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1243\/revisions\/1245"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/711"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}