Glossary

Costa Rican electronic invoicing terms, explained in English

The words that come up in every procedure, each in one sentence. The headings keep their Spanish names, because that is how they appear on the documents and on the tax authority's screens — which is exactly when you need to look one up.

Anexo the v4.4 annex

The official document that defines, field by field, how each electronic document is built. It is where the tax authority's validations are written down — many of them with the consequence that “the document will be rejected”.

ATV the old tax portal

The Ministry of Finance's previous portal. It was replaced by TRIBU-CR in October 2025. Any instructions that mention it as a live portal are out of date.

CABYS goods and services catalogue

A thirteen-digit code identifying every good and every service. It decides the VAT rate that applies and, by its first digit, whether the item is a good (0–4) or a service (5–9). Published by the central bank. Full article.

Clave numérica the 50-digit key

A document's unique identifier across the whole of Costa Rica. It is built from the country, the date, the issuer's tax ID, the sequential number, the situation and a security code.

Consecutivo sequential number

The document's running number. It cannot skip or repeat, and a rejection burns it: it is not corrected or resent — a new one has to be issued. What to do with a rejection.

D-104

The old VAT return form. Replaced by form 150 when TRIBU-CR came in. A lot of people still call it that out of habit.

Formulario 150 the VAT return

The current VAT return. It splits the tax by rate and not by economic activity, as the D-104 did. What changed.

FEC electronic purchase invoice

The document the buyer issues when the supplier cannot issue a Costa Rican one, typically because they are abroad. It carries the reverse charge with it. Full article.

Inversión del sujeto pasivo reverse charge

The mechanism by which the tax is declared by the buyer instead of the seller. It is what makes the electronic purchase invoice possible — and what applies to a commission charged by a platform that is not registered in Costa Rica.

Llave criptográfica signing certificate

The .p12 file your documents are digitally signed with, plus a four-digit PIN you choose. It is generated in TRIBU-CR and it expires. How to get one.

Mensaje de receptor recipient message

The reply you owe to every document issued to you: acceptance, rejection or partial acceptance. Without it, that purchase supports neither input VAT nor a deductible expense. Full article.

Nota de crédito credit note

The document that voids or reduces one already issued. An electronic invoice is not deleted: it is corrected with a note. How to void one.

Nota de débito debit note

The document that increases the amount of one already issued, when too little was invoiced.

Producción y pruebas live and sandbox

The tax authority's two environments, separated end to end. They have different credentials and different keys. What is issued in the live environment is real; what is issued in the sandbox does not exist for tax purposes.

REP electronic payment receipt

The document recording collection of an invoice sold on credit. It is what decides which month that sale's VAT is declared in. Why it matters so much.

Renta de capital inmobiliario property income

The regime a property rental is taxed under. The deduction is 15 % and it replaces actual expenses: no others are allowed. Applied to a short-term rental.

Tarifa the VAT rate

The VAT percentage on an operation. Costa Rica has a standard rate of 13 % and several reduced ones. Which one applies comes from the item's CABYS code. The rates.

Tico Factura

The module of TRIBU-CR that is at once the tax authority's free invoicer and the place where you manage the credentials for using other invoicing software. The name is misleading. Which one you need.

Tiquete electrónico simplified receipt

The document for a sale to a final consumer who does not ask for an invoice. It does not support the buyer's input VAT.

TRIBU-CR

The Ministry of Finance's portal since October 2025, at ovitribucr.hacienda.go.cr. It replaced ATV. It is where the signing certificate and the API credentials are obtained. The forms and their new numbers.

NITE tax ID for a foreigner

The tax identification number issued to someone without a Costa Rican ID — the usual case for a foreign owner who rents out a property. How to get one.

XML

The format of an electronic document. The XML is the tax document; the PDF is only its representation. What has to be kept for five years is the XML together with the tax authority's signed response. How long, and what exactly.

Also in English

• All the guides in English
• Electronic invoicing in Costa Rica: the complete guide
• What CABYS is, and how to find your code
• VAT rates in Costa Rica: which one applies to what