A statement from the Football Association confirmed Costa’s alleged stamp was missed by all four officials on duty for the second leg of the Capital One Cup semi-final.
Referee Michael Oliver has since told the FA he would have sent off Costa if he had seen the incident, and he now faces a three-match ban if the charge is proven.
That would sideline Chelsea’s top scorer for the huge game against champions Manchester City on Saturday, and subsequent matches against Aston Villa and Everton.
Costa has until 6pm on Thursday either to accept or contest the charge, and a final outcome will be reached before the weekend.
He will not be punished over a separate incident involving Martin Skrtel which was also reviewed by the match officials.