Costa Rica has reformed its Commercial Code, introducing a fundamental change in how companies are legally identified.

Starting May 30, 2025, newly incorporated companies—whether Sociedades Anónimas or Sociedades de Responsabilidad Limitada—will no longer be identified by a traditional corporate name. Instead, their official identification will consist solely of their legal entity identification number (known locally as “cédula jurídica”), which the National Registry will automatically assign upon registration.

Mandatory Use of Legal Entity Identification Numbers

From now on, local corporations and limited liability companies will neither be required nor permitted to adopt a corporate name. Their official designation will be the legal entity ID number followed by their company type. For instance:

• 3-101-123456 Sociedad Anónima
• 3-102-789012 Sociedad de Responsabilidad Limitada

The Continued Importance of Trade Names

Although corporate names are being phased out for legal identification, trade names remain crucial. These are the names by which customers and the market will continue to recognize and engage with businesses. Therefore, registering and protecting trade names has become even more important.

Transitional Provisions

Any company documents already in process when this reform took effect may continue to follow the previous rules. For companies in the process of incorporation or statutory amendments, it is advisable to review the new formal requirements carefully and consider registering trade names if not done already.

Conclusion

This reform represents a significant shift in the corporate landscape in Costa Rica. While corporate names will no longer be used for legal identification of new companies, securing a trade name remains vital for brand recognition and market presence.

At Dentons, we are ready to support you through this regulatory transition. Our experts can assist you in protecting your trade names and ensuring your business complies with the latest legal requirements.