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, published today in La Gaceta, 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.

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 current status of the electronic sworn statement.

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expressly states that the December 31, 2026 date set by Transitory I of Law 10.597 (as amended by Law 10.962) has been superseded by the longer and more favorable deadline established in the new transitory provisions of Law 10.962.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 addresses the main practical problem: registering an email should not become an expensive or unnecessarily complex procedure. Its key contribution is allowing the email to be registered, eventually, through a sworn statement by the legal representative using a certified Costa Rican digital signature — without the need for a public deed or notarized minutes. However, there is an important caveat: that option is not yet available.

Accepted documents for the filing

Directive DPJ-002-2026 defines exactly which documents the Registry will accept to register the email address. The currently available options are:

• Public deed (escritura pública) before a Notary Public, as a public instrument of legal validity (Articles 1, 6, 34, 39, 40, 87 and 124 of the Notarial Code, Law 7764).
• 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).

In both cases, either the legal representative or a general or unlimited power of attorney holder (apoderado general or generalísimo) may appear before the Notary, acting under their separate or joint authority. The directive also confirms that legal representatives may appoint attorneys-in-fact (apoderados) for this specific filing, as long as they have the authority to grant powers.

Sworn statement: not available yet

This is one of the most commonly misunderstood points. Law 10.962 envisions a simplified path where the email can be registered through a sworn statement with a certified Costa Rican digital signature, without a public deed. However, Directive DPJ-002-2026 is unambiguous: that option will only become available once the new electronic self-service system is implemented, as established in the new Transitory (I) of Law 10.962.

If a sworn statement is filed today before the system is up and running, the Registry will cancel the filing. The National Registry has been given six months from the effective date of Law 10.962 to implement the system. Once it is operational, the Registry’s General Directorate will issue specific guidance.

Gazette publication requirements

The directive distinguishes two scenarios for the publication of a notice in La Gaceta (Costa Rica’s Official Gazette):

• Public deed or notarized minutes: publication of a gazette notice 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 of Legal Entities Regulations). It is sufficient for the notice to be in the process of being published.
• Sworn statement (when available): gazette publication will not be 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.

If the same notarized document includes other corporate amendments (for example, a change to the company’s physical address), 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. Law 10.962 simplifies the process when the legal representative has a Costa Rican digital signature — but many representatives, whether Costa Rican nationals or foreigners, do not have one.

In those cases, until the electronic sworn statement system is operational, a valid path must be set up for a third party to handle the filing:

1. Direct appearance 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
• 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 new deadline to register a corporate email address?

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 with a sworn statement and digital signature?

Not yet. The electronic sworn statement will become available once the National Registry implements the self-service system required by Law 10.962. Until then, the accepted documents are a public deed or notarized minutes of a shareholders’ meeting.

Does this requirement apply to all companies?

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. If other corporate amendments are included in the same document, the corresponding fees for those amendments must be paid.

Do I need to publish a notice in La Gaceta?

Yes, if the filing is done through a public deed or notarized minutes. It is sufficient for the notice to be in the process of being published. The gazette publication waiver will only apply to sworn statements once the system is operational.

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?

Until the sworn statement system is available, the filing must be done through a public deed or notarized minutes. This may require a power of attorney, a notarial appearance or notarized minutes of a shareholders’ meeting so that a third party can handle the registration.

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.

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 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.