Registration as a taxpayer with the Ministry of Hacienda

Before operating a business in Costa Rica (for example, a restaurant), you must register as a taxpayer with the Ministry of Hacienda, indicating the economic activity you will carry out.

Important about the system: since October 6, 2025, Hacienda has completely replaced the old ATV system (Administración Tributaria Virtual) with TRIBU‑CR, including registrations and filings. Guides that still say “go to ATV” are outdated — the correct access point is the Integrated Virtual Office (Oficina Virtual Integrada, OVI) at ovitribucr.hacienda.go.cr.

Requirements according to the type of taxpayer:

Persona fisica (individual owner of the business):

• Valid and original identity card (cédula).
• Proof of fiscal address (electricity bill or NISE).
• Active email address and phone number.
• Description of the economic activity to be registered.
• Form D‑140 (Declaración de Inscripción en el Registro Único Tributario).

Persona juridica (company):

• Valid corporate ID (cédula jurídica).
• Literal certificate of legal personality from the Registro Nacional (legal representative).
• Company address and description of the economic activity.
• Form D‑140 in the name of the company.

In both cases, a digital signature is increasingly required for online procedures.

Note: for food businesses, the economic activity to declare is usually “restaurants and food services,” which Hacienda uses to determine the applicable tax regime. Confirm the exact activity code at the time of registration, as it may vary depending on the type of business.