How do I Establish a Business in Costa Rica?
First, you must determine whether you wish to operate the business as a sole proprietorship or through a corporation. A business license must be obtained from the municipality, where you intend to conduct business. Some municipalities, such as the Municipality of San José, require that you obtain a “Zoning Certificate” (“Certificado de Uso de Suelo”), to insure that the property intended for the business is properly zoned for that use, prior to applying for a business license. You must also register your business with the Ministry of Finance, with respect to the collection of any sales tax. If an existing business is to be purchased, extreme caution must be taken in ascertaining all of its liabilities, some of which may not be readily apparent. This is not a matter which should be undertaken without appropriate legal advice.
