With no establishment and no Hacienda registration, the comprobantes regime does not reach you – since v4.4, imports are documented on the buyer's side through purchase e-invoices for imported services. Revisit if you set up locally or start selling digital services into Costa Rica (a declaration-based VAT regime, without invoicing duties).

Non-resident digital-service providers registered with Hacienda for VAT collect and declare the tax without issuing comprobantes electrónicos – the sources read place them outside the invoicing mandate. A local establishment or ordinary-regime registration is different: comprobante duties attach there. Confirm which register you are in with Hacienda before relying on the exemption.

Costa Rica's regime has covered virtually all taxpayers since 2018 – simplified-regime taxpayers are the main group outside. Free and low-cost tools handle v4.4, and your invoice data now feeds pre-filled VAT declarations in TRIBU-CR, so missing or rejected comprobantes surface quickly. Not issuing valid vouchers draws a fine of about ₡924,400 (two base salaries), with closure for repeat offences.

You already issue XML comprobantes validated by Hacienda, on version 4.4 since 1 September 2025 – Recibo Electrónico de Pago for credit sales, purchase e-invoices for imported services, new discount and payment codes. Two things to watch: TRIBU-CR now pre-fills VAT returns from your invoice data, and Decreto Ejecutivo 44648-MJ brings a six-character alphanumeric cédula jurídica in Q4 2026 that your systems must accept in invoice identification data.