Corporate Email Registration Costa Rica: 2027 Deadline

Corporate Email Registration in Costa Rica: New 2027 Deadline, Law 10.962 and Directive DPJ-002-2026

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The deadline for corporate email registration in Costa Rica has changed. Directive DPJ-002-2026 from the National Registry extended the deadline to December 3, 2027. Starting December 4, 2027, the Registry will reject any filing from a company that has not registered an official email address. This guide explains what changed, what documents you need and what your company should do now — including the new ACE System, which since September 20, 2026 allows the filing online, without a notary and at no cost.

What changed: Directive DPJ-002-2026

On August 24, 2026, Costa Rica’s Registry of Legal Entities published Directive DPJ-002-2026 in La Gaceta No. 159, signed by its Director, Msc. Jorge Enrique Alvarado Valverde. This directive supersedes both DPJ-001-2026 (which had set September 5, 2026 as the deadline) and DPJ-002-2025, and establishes a complete new framework for the registration of corporate email addresses under Laws No. 10.597 and No. 10.962.

The most significant change is the deadline: companies that have not yet registered an official email address now have until December 3, 2027 to do so. But the directive goes well beyond the deadline — it defines accepted documents, gazette publication rules, fee exemptions, the treatment of the former resident agent figure and the framework for the electronic sworn statement. Building on that foundation, the National Registry launched the ACE System on September 20, 2026, making the online filing path a reality.

New deadline: December 3, 2027

Directive DPJ-002-2026 is clear: commercial companies without a registered email address have until December 3, 2027 to complete the registration. Starting December 4, 2027, the Registry of Legal Entities will refuse to process any document filed by a company that does not have an email address on record — it will flag the filing as defective.

The directive expressly states that the December 31, 2026 date set by Transitory I of Law 10.597 (as amended by Law 10.962) has been superseded by the longer and more favorable deadline established in the new transitory provisions of Law 10.962.

Where the requirement comes from: Law No. 10.597

Law No. 10.597 amended Article 18(10) of the Commercial Code to require every commercial company in Costa Rica to register an official email address for judicial and administrative notifications. New companies must include the email in their articles of incorporation. Existing companies must file it separately with the National Registry.

The same law abolished the resident agent figure (Article 4 of Law 10.597 repealed Article 18(13) of the Commercial Code), transferring that contact function to the registered email address.

What seemed like a straightforward change ran into practical difficulties: many companies have legal representatives based outside Costa Rica, use foreign corporate structures or have representatives without a Costa Rican digital signature — all of which made the filing process more complex than expected and led to the subsequent legislative reform and successive Registry directives.

Law No. 10.962: the reform that simplified the process

What was known for months as Bill No. 25.094 is now Law No. 10.962, published in La Gaceta No. 101, Alcance No. 69, on June 3, 2026. Its official title translates to: “Amendment to Law No. 3284, Commercial Code, and Law 10.597, to guarantee the free and expedited registration of the corporate email address.”

Law 10.962 addressed the main practical problem: registering an email should not become an expensive or unnecessarily complex procedure. It introduced the electronic sworn statement path — allowing the legal representative to file using a certified Costa Rican digital signature, without a public deed or notarized minutes. That path became operational on September 20, 2026 with the launch of the ACE System by the National Registry.

Accepted filing methods

Directive DPJ-002-2026 defines which documents the Registry will accept to register the email address. As of September 20, 2026, there are three available paths:

• Electronic sworn statement via the ACE System — available since September 20, 2026 at rnpdigital.com/ace. Only the registered legal representative may use this path — Law No. 10.962 expressly excludes attorneys-in-fact (apoderados) from filing through the ACE System. No notary required. No gazette publication required.
• Public deed (escritura pública) before a Costa Rican Notary Public, as a public instrument (Articles 1, 6, 34, 39, 40, 87 and 124 of the Notarial Code, Law 7764). The legal representative or an attorney-in-fact with sufficient authority may appear. Gazette publication required.
• Notarized minutes of a shareholders’ meeting or partners’ assembly (protocolización de acta), as an amendment to the company’s articles of incorporation (Articles 105 and 107 of the Notarial Code; 94, 152 and 156 of the Commercial Code). The legal representative or an attorney-in-fact with sufficient authority may appear. Gazette publication required.

ACE System: online filing available since September 20

The ACE System (Autogestión de Correos Electrónicos — Electronic Self-Service for Email Registration) was launched by the National Registry on September 20, 2026, through agreement J286-2026 of the Administrative Board and circular DGL-003-2026 of the General Directorate. It is available at rnpdigital.com/ace, 365 days a year, 24 hours a day.

Who can use the ACE System?

Only the registered legal representative of the company who holds a valid certified digital signature for individuals, regardless of whether their authority is joint or separate. Law No. 10.962 does not authorize attorneys-in-fact (apoderados) to file through the ACE System. If the filing needs to be handled by an attorney-in-fact, it must be done through a public deed or notarized minutes.

Technical requirements

The system does not run in a browser alone. Before accessing it, the computer must have:

• Java 8
• The digital signature driver and signing software from Costa Rica’s MICITT Digital Signature Support — downloadable at soportefirmadigital.com
• Adobe Acrobat Reader DC — recommended to sign the declaration in PDF format

The system uses the GAUDI Agent for the signing process. If the GAUDI popup does not appear during authentication, pressing Ctrl + Alt + S will trigger it manually. Accepted ID types: National ID (Cédula), DIMEX or DIDI.

How the filing works

The legal representative selects their ID type, enters their ID number and authenticates with their digital signature. The system automatically displays all commercial companies in which they appear as the current registered legal representative. The filing is done individually per company, with no limit on the number of companies that can be processed.

Once a company is selected, the representative enters the email address directly — with no review or correction by the Registrar. The system automatically generates the electronic sworn statement, which the representative then signs digitally. Upon completion, the company’s registry record is updated immediately and the email address becomes visible in the public registry.

Proof of filing and sworn statement

The system generates a confirmation with the filing reference number (tomo and asiento). This confirmation can only be downloaded while the session is still open — once closed, it cannot be retrieved. The sworn statement itself can be downloaded for 7 calendar days after the filing. After that period, it can be obtained with the filing reference number through the Registry’s digital or in-person channels.

Gazette publication requirements

The directive draws a clear distinction between the two filing paths:

• Public deed or notarized minutes: publication of a notice in La Gaceta (Costa Rica’s Official Gazette) is required, since registering the email constitutes an amendment to the company’s corporate charter (Articles 19 of the Commercial Code and 92 of the Registry Regulations). It is sufficient for the notice to be in the process of being published.
• Electronic sworn statement via the ACE System: no gazette publication required, as provided in the new transitory provisions of Law 10.962.

Fee exemptions through December 2027

Requests to register or update the corporate email address are exempt from stamps, registry fees, taxes and charges, as long as the email is the only item being filed. These exemptions are in effect until December 3, 2027, regardless of whether the filing is made through the ACE System or by notarial document.

If the same notarized document includes other corporate amendments (for example, a change to the company’s physical address or a board reshuffle), the fees corresponding to those additional amendments must be paid. Starting December 4, 2027, all email-related filings will be subject to standard fees (National Registry filing fee, Bar Association stamp, National Archive stamp and Education and Culture stamp).

Resident agent: abolished

Directive DPJ-002-2026 confirms what Law 10.597 had already established: the resident agent figure has been abolished. Since June 4, 2025, including a resident agent in any new corporate filing generates a registry defect.

For companies that already had a registered resident agent, the directive provides that removing the agent from the public record can be requested but will not be applied automatically by the Registrar. If the removal of the resident agent is included in the same notarized document as the email registration, certain additional fees will apply (National Registry filing fee, Bar Association stamp and National Archive stamp). However, the removal is not subject to the Education and Culture stamp, since it does not create a right or legal position in favor of the company.

Representatives without a Costa Rican digital signature

This remains a critical point for Costa Rican companies owned by international groups. The ACE System is only accessible to the registered legal representative with a valid certified Costa Rican digital signature — and Law No. 10.962 expressly excludes attorneys-in-fact from using it. If the legal representative does not have a Costa Rican digital signature, or if the filing needs to be handled by an attorney-in-fact, the notarial path is the only option:

1. Direct appearance by the legal representative before a Costa Rican Notary Public.
2. Granting a power of attorney sufficient for the attorney-in-fact to appear before the Notary.
3. Granting a power of attorney for someone to hold a shareholders’ meeting and document the resolution properly.
4. Notarization of the meeting minutes in the company’s corporate books for registration.

The directive also addresses branches of foreign companies and foreign powers of attorney (Articles 226 and 232 of the Commercial Code): when attorneys-in-fact are not domiciled in Costa Rica, they must still comply with the email registration requirement. The same applies to foreign associations operating in Costa Rica under Article 16 of the Associations Law No. 218.

Which companies are covered?

Directive DPJ-002-2026 clarifies that the email registration requirement applies exclusively to commercial companies (sociedades mercantiles):

• General partnership (sociedad en nombre colectivo)
• Limited partnership (sociedad en comandita simple)
• Limited liability company — SRL (sociedad de responsabilidad limitada)
• Corporation — SA (sociedad anónima)

Not covered: civil partnerships (sociedades civiles), individual limited liability enterprises (EIRL), civil associations under Law No. 218 and foundations under Law No. 5338. If an email registration document is filed for any of these entities, the Registry will cancel the filing or flag the defect.

What your company should do now

The deadline is more generous, but that does not mean it is wise to wait. Your company should review its registry status and prepare early, especially if it has representatives based outside Costa Rica or other pending registry filings.

Official sources

• National Registry of Costa Rica
• ACE System — rnpdigital.com/ace
• La Gaceta — Official Gazette (Directive DPJ-002-2026: Gaceta No. 159, August 24, 2026) — download PDF
• Law No. 10.597 — SCIJ
• Legislative Assembly of Costa Rica

Related articles from AG Legal:

• Costa Rica Corporations
• Starting a Business in Costa Rica
• Beneficial Ownership Registry in Costa Rica

Frequently Asked Questions

What is the current deadline to register a corporate email address in Costa Rica?

December 3, 2027, under Directive DPJ-002-2026 from the Registry of Legal Entities. Starting December 4, 2027, the Registry will reject filings from companies without a registered email address.

What happened to the September 5, 2026 deadline?

It is no longer in effect. Directive DPJ-002-2026, published on August 24, 2026, revoked Directive DPJ-001-2026 which had set that date.

Can I register the email online with a digital signature?

Yes. The ACE System has been live since September 20, 2026, available 24/7 at rnpdigital.com/ace. Only the registered legal representative may use this path — Law No. 10.962 does not extend it to attorneys-in-fact. Technical requirements: Java 8, the MICITT signing software and Adobe Acrobat Reader DC.

Can an attorney-in-fact (apoderado) use the ACE System?

No. Law No. 10.962 reserves the ACE System exclusively for the registered legal representative. If the filing needs to be handled by an attorney-in-fact, it must be done through a public deed or notarized minutes before a Costa Rican Notary Public.

What if I enter the wrong email address through the ACE System?

The Registrar does not review or correct the email address — the legal representative enters it directly and bears full responsibility for its accuracy. Any error can be corrected by submitting a new ACE System filing at any time.

Does this requirement apply to all companies in Costa Rica?

Only to commercial companies: corporations (SA), limited liability companies (SRL), general partnerships and limited partnerships. It does not apply to civil partnerships, individual limited liability enterprises, civil associations or foundations.

Are there any fees?

If the email registration is the only item in the filing, it is exempt from stamps and registry fees through December 3, 2027 — whether filed through the ACE System or by notarial document. If other corporate amendments are included in the same notarial document, the corresponding fees for those amendments must be paid.

Do I need to publish a notice in La Gaceta?

It depends on the filing path. The ACE System requires no gazette publication. If the filing is done through a public deed or notarized minutes, a notice in La Gaceta is required — it is sufficient for the notice to be in the process of being published.

What happened to the resident agent?

The figure was abolished by Law 10.597. Since June 4, 2025, including a resident agent in new corporate filings generates a registry defect. Removal of an existing resident agent can be requested but is not applied automatically.

What if the legal representative is based abroad or does not have a Costa Rican digital signature?

The ACE System cannot be used. The filing must go through a public deed or notarized minutes. Note that this also applies when the person handling the filing is an attorney-in-fact — the law does not allow attorneys-in-fact to use the ACE System regardless of where they are located.

What is Law 10.962?

It is the law formerly known as Bill No. 25.094, published in La Gaceta No. 101, Alcance No. 69, on June 3, 2026. It amends Law 10.597 and the Commercial Code to guarantee the free and expedited registration of the corporate email address, and provides the legal basis for the ACE System.

What other obligations should the company have in order?

Directive DPJ-002-2026 notes that companies must be current with the Legal Entity Tax (Law 9428), the Beneficial Ownership and Transparency Registry (Law 9416), and where applicable, Social Security (CCSS, Law 17) and the Social Development and Family Allowances Law (Law 5662).

How can I check if my company already has a registered email?

You can verify this by reviewing the company’s current legal status (personería jurídica) or registry records at the National Registry.

Can AG Legal handle the entire process?

Yes. AG Legal can review your company’s registry status, prepare the necessary documentation, coordinate the notarial process when required and follow through until the email address is registered.

How AG Legal can help

AG Legal advises Costa Rican companies, international groups and foreign legal representatives on the registration and updating of corporate email addresses. Our team can handle the registry review, confirmation of legal standing, preparation of powers of attorney, minutes and notarizations, and the complete filing with the National Registry.

Related reading

• Costa Rica Corporations
• Starting a Business in Costa Rica
• Beneficial Ownership Registry in Costa Rica

This article is for informational purposes only and does not constitute legal advice for any specific case. Laws, registry directives and their interpretation may change; always consult with an attorney before making decisions based on this content.