Major updates to corporate identity and compliance came into effect in June 2025. Here’s what they mean for your company.
Daniel Oses Ivankovich
GM Attorneys
As of June 2025, Costa Rica has introduced major legal reforms that simplify the way Sociedades Anónimas (S.A.) and Sociedades de Responsabilidad Limitada (S.R.L.) are created. With the enactment of two key regulations—including Bill No. 10.729—corporate compliance and registration processes have been significantly streamlined. From now on, the corporation name will no longer be a requisite to set up these entities. The name will be the Corporate ID instead. For example, once a corporation gets duly registered, the National Registry will automatically assign the ID number as the name. This can be visualized as
- “3-102-**** S.R.L” when its a Sociedad de Responsabilidad Limitada or
- “3-101-**** S.A” when it is a Sociedad Anónima.
It´s important to note that this new amendment in the law is only for LLCs (Sociedad de Responsabilidad Limitada) and Corporations (Sociedad Anónima). Other forms of legal entities, such as foundations, associations, and different types of commercial companies, are not within the scope of application.
This modification aims to eliminate delays and name conflicts, which previously caused back-and-forth revisions during the registration process due to similarities with existing companies. The articles of incorporation should maintain the indications about legal domicile, valid terms, legal representatives, faculties, among others, that may vary depending on each case.
What if I want to protect my business name?
If you’re starting a business and want exclusive rights to a brand name (e.g., for a restaurant, store, or service), the corporate ID won’t offer brand protection; you must go through the Trademark Registration process at the Intellectual Property Office of the National Registry
Another update related to compliance now requires every corporation to register an official email address with the National Registry. We went through this topic in a previous article, when the bill was first approved. Although this law was approved months ago, it became fully enforceable on June 4, 2025, once the National Registry finalized system updates. Corporations now have 12 months until June 2026 to comply.
Registering an email address can be done in two different ways
- Via Shareholders’ resolution. Hold a shareholders’ meeting in the corporate books, have it notarized, and submit the documentation to the National Registry.
- Appear before a Public Notary. A legal representative with sufficient powers may appear before a Notary Public and request the email registration directly. The Notary will submit the information to the Registry.
Make sure to be clear and understand the implications these changes might bring to your business and corporation. At GM ATTORNEYS, we are glad to address your inquiries and provide guidance on this and other related legal matters. Feel free to contact us at info@gmattorneyscr.com or visit our website and blog section at https://gmattorneyscr.com/blog/
