The Central Bank of Costa Rica, together with the Ministry of Finance, has published the updated 2025 version of the Catalogue of Goods and Services (CABYS) on the Central Bank’s website, informing electronic invoicing issuers and the public. CABYS is the national coding catalogue for goods and services sold in Costa Rica, used to support the Central Bank’s economic statistics and the Ministry of Finance’s identification of differentiated tax treatment and tax control. The CABYS 2025 update is driven mainly by the requirements of Laws 10.579 and 10.424 on value-added tax refunds for school supplies purchased by students living in poverty and the inclusion of menstrual hygiene products in the basic tax basket. The update modifies the categories for school supplies and menstrual hygiene products and adds new entries for bottled natural water (no sweeteners or flavourings) of 18 litres or more, sunscreens without toxic chemical components for coral reefs, and electric and hybrid vehicles. A transition period runs from 1 April to 1 June 2025 during which CABYS 2023 and CABYS 2025 codes may be used; from 1 June 2025 only CABYS 2025 codes will be accepted. The Ministry of Finance will also make CABYS 2025 available to the developer community in the quality environment of its validation platform from 1 April 2025, and a correspondence table between CABYS 2023 and CABYS 2025 codes has been provided to support implementation.

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