Peppol, explained

Costa Rica

CR

Costa Rica's Dirección General de Tributación (DGT) requires a comprobante electrónico for every sale of goods or services, sent to the DGT for acceptance; since October 2025 this runs through the TRIBU-CR tax system, and it is not linked to Peppol.

Guide reviewed .

← All countries

Invoicing and electronic documents

Comprobantes electrónicos

The electronic tax documents the DGT authorises for sales. The factura electrónica supports deductible expenses or credits between taxpayers; the tiquete electrónico is given to buyers who do not need to support expenses. Both must be sent to the DGT for acceptance and control. Peppol is not used.

DGT comprobante structures, version 4.4 under Resolución MH-DGT-RES-0027-2024 · Official source

TRIBU-CR

The Ministry of Finance's integrated tax administration system, with the Oficina Virtual (OVi). It succeeded the earlier Administración Tributaria Virtual (ATV), and authorisations held in ATV moved to TRIBU-CR automatically. A taxpayer's active invoicing method, start date and e-mail address for receiving comprobantes are shown in OVi.

Online tax administration platform · Official source

Tico Factura

The DGT's free invoicing tool, open to all taxpayers alongside commercial solutions. It runs on TRIBU-CR.

Web invoicing tool issuing comprobantes electrónicos · Official source

In Costa Rica every sale needs a comprobante electrónico accepted by the DGT, so an implementer must produce the DGT's version 4.4 structures. A Peppol invoice does not replace the comprobante, and Costa Rica has no Peppol Authority. Since TRIBU-CR replaced ATV, invoicing methods and the address for receiving comprobantes are managed in the Oficina Virtual. See Hacienda's TRIBU-CR questions and answers and the TRIBU-CR notices.

The text of Decreto 44739-H and Resolución MH-DGT-RES-0027-2024 could not be read from the national legislation portal during this review. The dates here come from Hacienda's press releases. Check the published resolution for field-level rules and any later changes.

Timeline

  1. New comprobantes regulation published

    Decreto 44739-H, the Reglamento de Comprobantes Electrónicos para efectos tributarios, was published.

    Official source

  2. Version 4.4 deadline

    The extended deadline for taxpayers to implement the version 4.4 changes under MH-DGT-RES-0027-2024.

    Official source

  3. TRIBU-CR and Tico Factura start

    TRIBU-CR's start was rescheduled from 4 August to 6 October 2025 after a court order. Tico Factura was moved to the same date from 1 September, because it needs TRIBU-CR to run.

    Official source

Peppol in Costa Rica

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

No document-support data has been published for this country.

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants

No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.