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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
Cedula de Persona Fisica
  1. Costa Rica flag
  2. Identification number
  3. Decreased photo
  4. Names, surnames and known as
  5. Coat of arms of Costa Rica in gold print
  6. Citizen signature
  7. Decreased flag
  8. 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
DIMEX
  1. Offset micro text (watermark)
  2. Ultra violet mark
  3. Optical variable ink mark
  4. Offset Security graphic (watermark)
  5. Offset printed text (watermark)
  6. Document (DIMEX) number: 11 or 12 numerals
  7. 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​

My pre-2016 cédula doesn't have a consecutive number — how do I register for TRIBU-CR?​

TRIBU-CR, which replaced ATV as Costa Rica's tax portal in October 2025, requires the unique consecutive number printed on the back of your cédula física during the registration step. Cédulas issued before September 2016 do not carry this code and therefore cannot complete self-registration online. [1] [2] Affected taxpayers must renew their cédula at Registro Civil before creating a TRIBU-CR account. During renewal, the old ATV account remains inaccessible; taxpayers with pending filing deadlines should contact the Dirección General de Tributación at [email protected] to request an extension.

Do non-resident SaaS or digital service providers need a NITE to collect Costa Rica IVA?​

Yes. Since Executive Decree N° 41779-H took effect on 1 October 2020, foreign digital service providers — including SaaS, streaming, app stores, and e-learning platforms — are subject to 13% IVA on supplies to Costa Rican consumers with no registration threshold. [3] [4] Non-residents who opt to register voluntarily obtain a NITE (format 3-130-XXXXXX for corporations) and file quarterly returns via email to [email protected]. The alternative is to do nothing and let Costa Rican financial institutions withhold the 13% at source — but this eliminates any reclaim mechanism for over-collected amounts, making voluntary registration the preferred route for recurring B2C revenue.

As of September 2025, must I issue an electronic purchase invoice when I pay a foreign software vendor?​

Yes, and this catches many SMEs off guard. Version 4.4 of the factura electrónica framework, mandatory from 1 September 2025 under the Anti-Tax Fraud Law (Ley N° 9416), introduces a reverse-charge obligation: Costa Rican VAT-registered buyers must issue an electronic comprobante de compra al exterior every time they pay a non-resident supplier for software licences, SaaS subscriptions, cloud services, or consulting. [5] [6] Failure to issue this document means the expense is not deductible for income tax and attracts a penalty of up to two base salaries. Businesses in the Régimen Simplificado are exempt from this obligation. The free government platform TicoFactura (launched 6 October 2025) supports the new format at no cost.

I'm waiting 18+ months for my DIMEX — can I operate and invoice legally in the meantime?​

Yes, but you must act proactively. The DGME comprobante (application receipt) is legally recognised as temporary identification under migration law, but multiple expat forum reports confirm that banks and some government agencies still refuse to accept it in practice. [7] [8] The reliable workaround is to apply for a NITE directly from the Dirección General de Tributación (format 3-120-XXXXXX for natural persons) before your DIMEX arrives. A NITE is accepted across all DGT systems for tax registration, factura electrónica issuance, and income tax filing. Once your DIMEX is issued, you notify DGT to merge or cancel the NITE and re-register under your permanent ID.

The old ATV portal at atv.hacienda.go.cr was decommissioned on 6 October 2025. Tax status lookups — including active/inactive status for Cédulas Físicas, Cédulas Jurídicas, DIMEX, and NITE — now run through the Oficina Virtual Tributaria (OVi) inside TRIBU-CR at ovitribucr.hacienda.go.cr. [9] [10] Public tax-status queries do not require a login; select the ID type from the dropdown, enter the number, and the system returns registration status, economic activity, and the applicable tax regime. Note that the link still present on many third-party pages (atv.hacienda.go.cr/ATV/frmConsultaSituTributaria.aspx) now redirects to an error page.

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