AI ObservatoryCosta Rica
FiscalLiveLive since: 2024

AI tax fraud detection

Institution: Ministry of Finance

What it is

Microsoft Anomaly Detector processes millions of electronic receipts to detect fake invoicing (EFOS) and inflated deductions (EDOS).

Verified results

₡8,000M (~USD 15.7M) recovered in 2025; 70+ fake-invoicing cases identified.

Context

The only Costa Rican state case with measurable, publicly reported fiscal returns in 2025. It rides on the consolidated v4.4 e-invoicing infrastructure; AI adds value on top of transactional data the State was already collecting.

Official source

https://www.nacion.com/economia/hacienda-revela-la-tecnologia-que-le-permitio/G63WRWKZ7NHLXBSHCS6RI3T4JU/story/

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