Articles
Practical writing on Costa Rican tax and payroll obligations, and on the tooling that turns a monthly close into a routine rather than an event.
Most Costa Rican businesses produce a P&L, a balance sheet and a cash flow statement because Hacienda requires them. Read monthly, the same three reports answer the questions owners actually lose sleep over.
Humberto Zúñiga · October 14, 2026 · 7 min read
When month-end takes three weeks, the accounting is rarely the slow part. The days go to waiting for information that should already be in the ledger.
Humberto Zúñiga · October 7, 2026 · 5 min read
Costa Rica made electronic invoicing mandatory, which means every supplier invoice already exists as structured data. Most businesses still retype it — and quietly lose the credits they never captured.
Humberto Zúñiga · August 20, 2026 · 6 min read
A spreadsheet that computes withholding and CCSS contributions looks cheap because its cost only appears later, in a period nobody is looking at any more.
Humberto Zúñiga · August 20, 2026 · 5 min read
Twelve questions on how your finance operation runs today: where the hours go, where compliance is exposed, and what closing the gap would involve.