Country pack

community

Costa Rica

Ekwo is free, open source accounting software. Its Costa Rica pack carries the chart of accounts (Plan de cuentas de referencia sobre el contenido mínimo del Código de Comercio y las NIIF para las PYMES, 126 accounts), 5 tax rates in CRC, the periodic return (Declaración del Impuesto al Valor Agregado — Régimen Tradicional, 22 boxes), and the financial statements (Balance General de Situación, Estado de Ganancias y Pérdidas). Last checked on 2026-09-26 against 8 texts of law and official sources.

Country code
CR
Currency
CRC
Pack version
0.4.0
Last checked
2026-09-26
Set up Ekwo for Costa RicaThe pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.
  • default (default) — 126 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
10 taxes at rates of 0, 1, 2, 4, 13
domestic, exempt, export, foreign_services_received
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
  • CR-IVA — 22 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
  • day 15 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.
  • filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
no profile declared
Where the tax balance landsThe accounts a filed declaration settles to, by role.
  • payable 2135
  • receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.
  • csv no reader yet
Payment filesThe formats the country’s banks accept for an outgoing payment.
no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
  • CR-CCOM-ESF — 28 lines
  • CR-CCOM-ER — 13 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
community no named reviewer
8 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
2026-09-26
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.4.0 — published 2026-10-23
es

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

CR-IVAdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2135. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

csvbank statement

Free, for everNot yet: no brick of packages/formats/ reads csv.

OperatedFetching the statement without being handed it: a PSD2 aggregator contract.

What it was built from

8 sources — the law this pack was read against

Partners

Join the Ekwo partners in Costa Rica

Accounting firms, consultants and digital experts are joining now. Listing is free.

Become a partner

Your company in Costa Rica, on Ekwo.

Create an Ekwo Cloud account and start today, or run Ekwo OS on your own project in one command.

Set up Ekwo for Costa Rica