Ministerio de Hacienda (Ministry of Finance) of Costa Rica

The Ministerio de Hacienda is the Executive Branch ministry responsible for Costa Rica’s fiscal policy: the collection and administration of public resources (taxes, customs, debt) and the execution of State spending.

Two general directorates concentrate most of the procedures that an individual or a business might need:

• Dirección General de Tributación (DGT): administers internal taxes (income tax, VAT and others) and the Registro Único Tributario, where every person or business that will issue invoices is registered (see registration guides on Hacienda, income tax return, VAT and electronic invoicing).
• Dirección General de Aduanas (DGA): controls the entry and exit of goods from the country, and receives the Declaración Única Aduanera (DUA) for every import or export (see customs and import guide).

System change (2025): as of 6 October 2025, the Ministerio de Hacienda fully replaced the old ATV platform (Administración Tributaria Virtual) with TRIBU‑CR, which is accessed through the Oficina Virtual Integrada (OVI) at ovitribucr.hacienda.go.cr. Most tax procedures are now performed online there: taxpayer registration, filings, generation of the cryptographic key for electronic invoicing, and status inquiries.

Related services: the Ministry also promotes TicoFactura, the free electronic invoicing system for small businesses, and since 2026 provides pre‑filled returns through a system called Hacienda Digital (see electronic invoicing guide).

Contact: central office in San José, Avenida 2, between streets 1 and 3, opposite the National Theatre, phone 2539‑4777, Monday to Friday 8:00 am–4:00 pm. The Dirección General de Aduanas can be reached at 2284‑5000. Each territorial tax administration (San José Oeste, San José Este, Alajuela, Cartago, Heredia, Guanacaste, Puntarenas, Limón, Zona Sur, among others) has its own office and phone number—the full list is available at hacienda.go.cr.

Note: for step‑by‑step instructions on specific procedures (taxpayer registration, income tax return, VAT, electronic invoicing, imports), see the dedicated guides for each—this page is only the general profile of the institution.