How to invoice in Costa Rica
In Costa Rica every sale must be documented with a Hacienda-authorised electronic voucher (comprobante electrónico): a digitally signed XML validated by the tax authority plus a human-readable representation (PDF) for the customer. A compliant invoice must show your cédula jurídica and the client's tax ID, break out the 13% IVA, carry the 50-digit numeric key (clave) and consecutive number, include the CABYS product/service code on every line, and use the mandatory v4.4 XML format. Invoices are issued in Spanish.
| Costa Rica at a glance | Detail |
|---|---|
| Currency | CRC (CRC) |
| Standard IVA | 13% |
| Tax ID | Cédula Jurídica |
| Paper size | US Letter |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: Legal entities use a 10-digit cédula jurídica written as 3-101-XXXXXX (e.g. 3-101-123456); individuals invoice under their national cédula (e.g. 1-2345-6789). Note: the National Registry is introducing alphanumeric legal-entity IDs, and e-invoicing systems must accept them from 1 November 2026..
What Costa Rican invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and Cédula Jurídica
- The client's name and address (and their Cédula Jurídica where the local rules require it)
- A clear description and quantity for each line
- The net amount per IVA rate, the rate(s) applied and the IVA amount
- The total payable, in CRC
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Cédula jurídica of issuer and, where possible, the customer
- 50-digit clave and consecutive voucher number (assigned by Hacienda's scheme)
- CABYS code on each line item
- Economic-activity code (actividad económica)
IVA notes
Invoice Forever offers ready-made Costa Rican IVA notes such as:
- Precios sujetos al IVA del 13% conforme a la Ley N.º 9635 del Impuesto sobre el Valor Agregado.
- Exportación de bienes y servicios con tasa del 0% (exenta con derecho a crédito) según la Ley del IVA.
- Operación exenta / no sujeta al IVA.
E-invoicing in Costa Rica
Electronic invoicing (comprobantes electrónicos) has been mandatory for all VAT-registered taxpayers since 2018, covering B2B, B2G and B2C (electronic receipts). Issuers submit a digitally signed XML directly to the Ministerio de Hacienda / DGT for clearance; there is no Peppol-style intermediary. Format version 4.4 became mandatory on 1 September 2025. An update to the version 4.4 annexes and structures must be implemented by 1 November 2026; it adds new reference codes for credit and debit notes and lets ID fields accept alphanumeric legal-entity IDs.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Dirección General de Tributación (DGT) at the Ministerio de Hacienda before you rely on it. This page is general guidance, not tax advice.
Payment terms in Costa Rica
Commercial terms commonly run net 15 to net 30, with many smaller sales settled on receipt. IVA is declared monthly on form D-104 and paid by the 15th of the month following the taxable period.
Questions about invoicing in Costa Rica
The standard IVA rate is 13%. Reduced rates of 4%, 2%, 1% and 0.5% apply to specific goods and services (such as certain private health services, medicines, education and basic-basket items), and exports of goods and services are zero-rated (0%).
Yes. Businesses invoice under their cédula jurídica (legal-entity ID, e.g. 3-101-123456) and must record the customer's tax ID on the electronic voucher. The National Registry is introducing alphanumeric legal-entity IDs, and e-invoicing systems must accept them from 1 November 2026.
Yes. Comprobantes electrónicos are mandatory for all VAT-registered taxpayers, and the v4.4 XML format has been required since 1 September 2025. Invoices must be digitally signed, cleared by the Ministerio de Hacienda, carry a CABYS code per line, and be issued in Spanish.
Make an invoice for Costa Rica, free.
CRC and 13% IVA already set, on US Letter paper. No signup, no watermark.