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Costa Rica e-Invoicing News and Updates

Every Costa Rica e-invoicing change recorded here: 4 updates, newest first, each cited to its official source. Last change logged 22 April 2026.

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April 2026

CR
Costa Rica
Technical Update

Version 4.4 annexes updated, new codes mandatory from 1 November 2026

The Dirección General de Tributación updated the version 4.4 annexes to accept alphanumeric legal-entity identification numbers, once the registry announces them, and to add new reference codes. Issuing systems must use the new codes from 1 November 2026, and taxpayers that have already implemented them may start earlier.
22 AprSourceView Costa Rica e-Invoicing mandate

October 2025

CR
Costa Rica
Technical Update

TRIBU-CR replaces ATV for e-invoicing services

The Ministry of Finance's TRIBU-CR system began operating at 9:00 on 6 October 2025, replacing ATV, which was partially or fully disabled from 23:45 on 25 September 2025. Hacienda's free invoicing tool, Tico Factura, became available in the TRIBU-CR Virtual Office the same day.
6 Oct 2025SourceView Costa Rica e-Invoicing mandate

September 2025

CR
Costa Rica
Technical Update

Comprobantes electrónicos version 4.4 becomes mandatory

Version 4.4 of the Anexos y Estructuras became mandatory and version 4.3 was repealed. Earlier versions may only be used for credit and debit notes adjusting documents issued while they were in force.
1 Sept 2025SourceView Costa Rica e-Invoicing mandate

November 2024

CR
Costa Rica
Technical Update

Costa Rica sets technical provisions for comprobantes electrónicos version 4.4

The Dirección General de Tributación published Resolution MH-DGT-RES-0027-2024, dated 13 November 2024, with the technical provisions for version 4.4 of the comprobantes electrónicos schema. Voluntary use of the new version opened on 1 April 2025.
19 Nov 2024SourceView Costa Rica e-Invoicing mandate

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