Sep 5, 2025
The Ministry of Finance confirmed that, starting September 1, 2025, version 4.4 of electronic receipts will be mandatory for all taxpayers. Those who fail to update their systems can request a special extension, providing proper justification, on the Ministry's Virtual Procedures (TRAVI) portal. In fact, the tax administration announced that interested taxpayers should submit their request through TRAVI (option "Extension request for use of version 4.3 CE"), and that starting September 2, the list of companies authorized for this extension will be published on the Ministry's website. In parallel, the new integrated TRIBU-CR system and its free digital invoicing system, "Tico-Factura," will be launched on October 6, 2025, according to the official rescheduling of the Digital Treasury project.
Version 4.4 of electronic invoicing and extension via TRAVI
The General Directorate of Taxation has extended the initial deadline for the entry into force of format 4.4, setting September 1, 2025, as the deadline for issuing invoices in this new standard. This postponement aims to give taxpayers time "to make adjustments to their systems and ensure the correct issuance of the electronic receipt." In practice, companies must coordinate the implementation of version 4.4 with their software providers before that date. Those that, for well-founded reasons, cannot do so may request an extension from the Tax Administration through TRAVI. The Ministry has established a mechanism in TRAVI to request this extension, and will then publish the authorizations granted on its website so that both issuers and recipients can verify who has the current extension. It's important to remember that, once the extension expires, the Treasury will only accept receipts in format 4.4 (version 4.3 will become obsolete, except for debit/credit notes that adjust previous invoices).
TRIBU‑CR and official Costa Rican billing agency Factura
The TRIBU-CR tax system is the new digital platform that will replace the current ATV and other tools, centralizing services such as tax returns, payments, and RUT management. Its official launch was rescheduled for October 6, 2025, due to a court order that suspended the system change scheduled for August. On that date, the free "TicoFactura" invoicing system provided by the Treasury will also begin operating. This official invoicing system will be the approved tool in the new TRIBU-CR platform to issue version 4.4 receipts at no cost to small-scale taxpayers. Until that date arrives, those who use the current free invoicing system in ATV will be able to continue operating normally through September. It should be noted that the new TicoFactura was announced as free and universally accessible, so it will be available to all companies once TRIBU-CR is activated.
Practical implications for taxpayers
The adoption of version 4.4 entails significant technical changes to the structure of invoices (e.g., new rules regarding economic activity data, CIIU codes, XML formats, etc.), requiring accounting and invoicing systems to be adapted in a timely manner. The Treasury emphasizes that the extension granted is intended to allow taxpayers to "adapt to the new technical provisions without affecting their operations." It is essential that companies verify compliance with the new requirements with their software providers and conduct tests before the deadline. Furthermore, electronic invoices must be submitted to the tax system for acceptance and review, as those issued in invalid formats or after the deadline will not be recognized as valid by the Treasury. In practice, this means that 4.3 invoices issued after September 1 (or unauthorized in the case of an extension) could be rejected in tax returns, thus rendering the recipient ineligible for deductibility of those expenses.
Recommendations for companies: Coordinate with the software provider as soon as possible to upgrade to the 4.4 format and request issuance tests; technically verify compliance with the new tax resolution; train accounting and sales staff on the changes (the Treasury announced information and training plans for version 4.4); and periodically check the Treasury website to confirm the official schedule. It is also a good idea to prepare for the migration to TRIBU-CR and TicoFactura: plan the transition to the new invoicing system, ensure the continuity of accounting processes (for example, the September month-end closing), and familiarize yourself with the TRIBU-CR platform interface before October 6.
Sources: Official announcements from the Ministry of Finance and the General Directorate of Taxation, which establish the dates and requirements mentioned above.