E-invoicing for online stores in Costa Rica: a practical guide for 2026

Selling online is selling. And in Costa Rica every sale comes with an electronic receipt, just as in a shop. Many new stores leave it for later and end up invoicing by hand, late or with errors that Hacienda (the Ministry of Finance) rejects.

In this guide we explain which receipt to issue for each online sale, what changed with version 4.4 and TRIBU-CR, what CABYS codes are and how it all fits with your store.

Which receipt to issue for each sale

Every sale needs its electronic receipt. In an online store it's usually one of these two:

• Tiquete electrónico (electronic receipt): for end customers who don't ask for an invoice in their name. It's the most common for sales to individuals.
• Factura electrónica (electronic invoice): when the customer asks for one with their details, for example a company that needs to record the expense.

If your store sells to both individuals and companies, it's worth adding an option to the checkout like "I need an invoice in my company's name", with fields for the ID number (cédula), name and email for the invoice.

If a customer returns a product or a purchase is refunded, the receipt isn't deleted: you issue an electronic credit note (nota de crédito) that cancels it in full or in part.

What changed: version 4.4 and TRIBU-CR

• Version 4.4 of electronic receipts has been mandatory since September 1, 2025. It changed the structure of the documents, including a new electronic payment receipt. If your invoicing system comes from a provider, check that it already works with 4.4.
• TRIBU-CR is Hacienda's system for tax procedures and electronic invoicing. It replaced ATV in October 2025. Hacienda announced TicoFactura there, its free tool for issuing receipts, aimed at smaller taxpayers.

You can find the official information on the Ministry of Finance's TRIBU-CR page (in Spanish).

CABYS codes

Every product or service you invoice needs its CABYS code, from the Catalog of Goods and Services kept by the Central Bank together with Hacienda. It's a code of up to 13 digits that identifies what you sell and which VAT rate applies.

• Look up the code for each product in your catalog once and store it with the product, so every sale goes out with the right code.
• A wrong or non-existent code can get the receipt rejected by Hacienda.
• The catalog gets updated: the current version is the 2025 one, published by the Central Bank (in Spanish). Review your codes whenever there's an update.

VAT in your store

Most products carry 13% VAT (IVA), although some have different rates: the CABYS code tells you which applies. In the store, the price customers see must be the total with taxes included, as the consumer protection law requires. The invoice shows the breakdown.

How to connect invoicing to your store

There are three routes, depending on how much you sell:

1. By hand, with TicoFactura or another system. With a few sales a day, you can issue each receipt after confirming payment. It's free or cheap, but it takes time and it's easy to miss one.
2. An invoicing system connected to your store. Many invoicing providers offer a connection (API) so that each paid sale generates its receipt automatically and emails it to the customer. It's the recommended route as sales grow.
3. Your accountant. Some accountants include invoicing in their service. Agree with them on how each sale's details reach them.

Whichever route you take, your store should keep with each order what the invoice needs: the products with their CABYS codes, the prices, the VAT, the payment method and, if the customer asked, their invoice details.

A quick checklist

• You're registered with Hacienda and have access to TRIBU-CR.
• You have an invoicing system on version 4.4: TicoFactura or a provider.
• Every product has its CABYS code.
• Store prices include VAT.
• The checkout lets customers ask for an invoice with company details.
• You know how to issue a credit note for returns and refunds.

Keep reading

This guide is part of our series on selling online: the store launch checklist, how much an online store costs, how to accept payments online and shipping for online stores. If you'd like each sale in your store to generate its own receipt, see our integrations or book a free call.

Information reviewed in October 2026. Tax rules change: confirm your case with your accountant and on Hacienda's site. This isn't tax advice.