Costa Rica TIN number guide
Cedula de Persona Fisica
Physical identification number, in the case of domestic natural persons
Format - X–XXXX–XXXX Structure 9 numerals (“–” is not obligatory)
 |
| Cedula de Persona Fisica |
- Costa Rica flag
- Identification number
- Decreased photo
- Names, surnames and known as
- Coat of arms of Costa Rica in gold print
- Citizen signature
- Decreased flag
- Color photo
Cedula de Persona Juridica
Corporate identification number, in case of legal persons
Format - X-XXX-XXXXXX Structure 9 numerals 10 numerals (“–” is not obligatory)
Documento de Identidad Migratorio para extranjeros” (DIMEX)
Foreign individuals are registered using the "Immigration Identification Document for Foreigners," known as DIMEX, provided by the General Directorate of Immigration.
Format - XXXXXXXXXXX or XXXXXXXXXXX Structure 11 or 12 numerals
 |
| DIMEX |
- Offset micro text (watermark)
- Ultra violet mark
- Optical variable ink mark
- Offset Security graphic (watermark)
- Offset printed text (watermark)
- Document (DIMEX) number: 11 or 12 numerals
- Hologram under the surface
Número de Identificación Tributario Especial” (NITE)
For unincorporated entities or foreign individuals without DIMEX, the Tax Administration issues a "Special Tax Identification Number," referred to as NITE.
NITE for natural persons Format - 3–120–XXXXXX Structure 10 numerals (“–” is not obligatory)
NITE for corporations Format - 3-130-XXXXXX Structure 10 numerals (“–” is not obligatory)
Costa Rica's tax identifiers are listed in the worldwide directory of VAT and tax ID names.
Official database - ID search
Frequently Asked Questions
Can a foreigner without residency get a Costa Rica tax ID?
Yes. Foreigners who do not hold Costa Rican residency and therefore lack a DIMEX can apply for a NITE (Numero de Identificacion Tributario Especial) from the Direccion General de Tributacion. The NITE is a 10-digit number specifically designed for non-residents who need to meet tax obligations in Costa Rica, including foreign digital service providers and businesses without a local branch. For natural persons, the format is 3-120-XXXXXX; for corporations, 3-130-XXXXXX. Apply through the Ministerio de Hacienda portal. (Ministerio de Hacienda)
What happens if my electronic invoice (factura electronica) has the wrong cedula or NITE?
The Ministerio de Hacienda validates every electronic invoice within three hours of submission. If the identification number does not match the issuer registered in the system, the invoice is rejected and becomes legally void for tax deduction purposes. The issuer must generate a credit note and reissue a corrected invoice. Failing to issue compliant e-invoices can result in a penalty of 2% of the prior month's turnover, and expenses backed by non-compliant invoices are not deductible for income tax. See Costa Rica's e-invoicing mandate details in our global e-invoicing status tracker. (EDICOM)
Do non-resident digital service providers need to register for VAT in Costa Rica?
Yes, since October 2020, foreign providers of digital services (SaaS, streaming, app downloads) to Costa Rican consumers are subject to 13% IVA with no registration threshold. Non-residents can either voluntarily register for VAT and collect tax directly, or allow Costa Rican financial institutions to withhold the 13% IVA from customer payments automatically. Registered providers file monthly returns by the 15th of the following month. Non-residents are exempt from Costa Rica's mandatory e-invoicing regime. (Fonoa)
How do I verify a Costa Rica tax ID (cedula, DIMEX, or NITE) online?
Since October 2025, the old ATV verification portal has been replaced by TRIBU-CR. Tax status consultations are now done through the Oficina Virtual Tributaria (OVi) at ovitribucr.hacienda.go.cr. Select your identification type (cedula fisica, cedula juridica, DIMEX, or NITE) and enter the number. All taxpayers had to create new TRIBU-CR accounts even if they previously used ATV, as old credentials were not migrated. (Ministerio de Hacienda)
Why is my DIMEX application taking so long, and what can I do in the meantime?
Expat community reports indicate DIMEX processing currently takes 18-24 months in many cases. During this waiting period, the "application receipt" (comprobante) issued by the DGME should serve as temporary identification for most purposes, though some agencies have been refusing to accept it. If you need to meet tax obligations before receiving your DIMEX, you can request a NITE from the tax authority as a temporary tax identification solution. (Ministerio de Hacienda)
How Lookuptax can help you ?
Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.
