Invoicing
Types of electronic documents in Costa Rica
Differences between the electronic invoice, ticket, credit and debit notes, and REP under Hacienda version 4.4.
8 min · Updated 7/10/2026
Electronic Invoice (Type 01)
The standard document for transactions between taxpayers. It requires the recipient’s personal or corporate ID (cédula).
Electronic Ticket (Type 04)
Designed for sales to final consumers. It does not require identifying the recipient when the amount is small.
Credit and Debit Notes (02 and 03)
Used to void or correct invoices that Hacienda has already accepted.
Electronic Payment Receipt — REP (Type 10)
Issued when you collect payment on a credit invoice. Under version 4.4 it is mandatory to support VAT on credit sales.