It is mandatory for businesses to prominently display their commercial license at their place of business. This ensures transparency and demonstrates compliance with municipal regulations to customers, authorities, and stakeholders.
Commercial License
All individuals or legal entities engaged in any type of profitable activity must possess a municipal commercial license. The commercial license is a legal document that enables a company or individual to conduct commercial activities within the territorial limits of that municipality, complying with the regulations and requirements established.
Requirements for Obtaining a Commercial License.
Obtaining a commercial license in Costa Rica typically involves meeting a series of requirements established by the corresponding municipality, which may vary depending on the type of business, location, and other factors. These requirements may include submitting documents such as location and safety plans, certificates of compliance with construction and zoning regulations, and proof of payment of taxes and municipal fees, among others.
- Application Form.
- Identification Document.
- Legal Entity Status (For Corporations Only).
- Ministry of Health Operational Sanitary Permit.
- Liability Insurance (RT INS).
- Social Security - Costa Rican Social Security Fund (CCSS).
- Taxpayer Identification Number (RUT) from the Ministry of Finance.
Processing Time
Once all requirements are submitted following current regulations, the process takes between 4 and 8 days.
Renewals and Annual Declaration
The license has a validity period based on the economic activity to be carried out, which must be renewed by fulfilling the requirements to maintain business activities within the municipality's territory. Additionally, yearly, a sworn statement detailing the gross and net incomes from the previous period must be submitted to the city to determine the tax.
Patent Tax Rates
The rates vary depending on the regulations of each Municipality.
For detailed guidance on the application process, compliance
requirements, and any other inquiries related to commercial licensing,
businesses can seek assistance from the municipal licensing department
or consult legal advisors specializing in business law and regulatory
compliance.
Transferability and Change of Ownership.
In the event of a change in ownership or transfer of the business, it is
essential to notify the municipality and update the commercial license
accordingly. Failure to do so may invalidate the license and result in
legal repercussions.
