Sep 5, 2025
In August 2025, the Central Bank of Costa Rica (BCCR) clarified that the use of SINPE Móvil will not incur additional taxes or restrictions. The official clarification (August 26, 2025) responds to rumors on social media: users will be able to continue paying with SINPE Móvil at no extra cost. The BCCR emphasizes that the only change is a technical requirement for electronic invoicing, not a new tax. This means that no tax will be charged for using SINPE Móvil, and the only change is the way these payments are reported on electronic receipts.
Technical update (version 4.4): code “06” for SINPE Mobile
Starting September 1, 2025, version 4.4 of Costa Rica's electronic invoicing system will come into effect. This update, established by the General Directorate of Taxation, incorporates new mandatory fields for indicating the payment method on each invoice. Specifically, a specific code "06" was created for payments made through SINPE Móvil. (Other digital methods such as PayPal will also have their own codes.) The objective is to improve the tax traceability of transactions. It is recalled that, according to the BCCR and the DGT, the obligation to record the payment method applies equally to cash, cards, SINPE Móvil, or other means. In practice, cash or credit invoices must now explicitly indicate "SINPE Móvil" (code 06) where applicable.
This technical change requires taxpayers to update their billing systems to version 4.4 before September 1st. Any receipt issued after that date must correctly include the code "06" when collected with SINPE Móvil. Otherwise, the Tax Administration could reject the invoice or consider it incomplete, which in turn could lead to tax problems. Ignoring this obligation can lead to severe tax penalties, including determinations of omitted taxes, fines of up to 150% of the tax, and even precautionary or criminal measures. In short, accurately recording the payment method is a mandatory requirement; the measure seeks to prevent evasion and facilitate the cross-referencing of information between issued invoices and actual transactions.
To avoid setbacks, businesses that receive payments via SINPE Móvil are advised to take the following actions:
Update the electronic invoicing system to version 4.4 and include code “06” for payments with SINPE Móvil.
Coordinate the migration with the electronic invoicing provider and train the responsible staff in the use of the new fields.
Verify on each receipt that the payment method was entered correctly (by marking SINPE Móvil with code 06).
Perform validation tests on the Tax Authority's platform to ensure that receipts are accepted without errors.
Avoid using personal SINPE Móvil accounts for commercial sales. Try to use accounts in the company's name, which makes registration easier and reduces the risk of auditing.
With these measures, Costa Rican companies will ensure regulatory compliance without interruptions in their daily operations. Remember that the change does not entail new taxes, but only a formal requirement: registering the payment method used for each transaction. Thus, the country seeks to improve tax transparency while maintaining the SINPE Mobile service without additional taxes.
Sources: Central Bank of Costa Rica (press release, August 26, 2025); General Directorate of Taxation (version 4.4 electronic invoicing); local press