Mandatory Electronic Invoicing (Hacienda)

Any person or business registered with the Ministerio de Hacienda that sells goods or provides services (ranging from a large corporation to a soda shop, store, beauty salon, workshop, or clinic) is required to issue electronic receipts for every sale. It is not optional.

Current version: version 4.4 of electronic invoicing is mandatory for all taxpayers under the Regimen Tradicional starting September 1 2025. In 2026, the data from these invoices automatically feed the pre‑filled tax returns of the new Hacienda Digital system.

Requirements to issue invoices:

• Production cryptographic key: this is the business’s “electronic signature,” generated through TRIBU-CR and used to digitally sign each receipt. Without it, invoices are not valid for the Hacienda.
• Correct CAByS code (Catalog of Goods and Services) on every line of the invoice, required since version 4.4 — an invoice with an incorrect code may be rejected.

How to issue invoices: you can use TicoFactura, the free electronic invoicing platform from the Ministerio de Hacienda (launched October 6 2025 together with TRIBU-CR, replacing the previous EDDI7), or hire a private electronic invoicing provider if the business needs additional features (e.g., integration with point‑of‑sale systems).

Note for businesses under the Regimen de Tributación Simplificada (RTS): they also must issue electronic invoices, but with slightly different rules than the Regimen Tradicional — verify the details in TRIBU-CR according to the business’s regime.

Note for restaurants: when selling directly to the final consumer, a restaurant must issue an electronic invoice for every sale from the first day of operation — this cannot be delayed, unlike other procedures that have longer deadlines.