What is an electronic tax document?

An electronic tax document (comprobante electrónico) in Costa Rica is a digital document (signed XML) that:

1. Represents a business transaction (sale, return, adjustment).
2. Is validated by Hacienda (Costa Rica’s tax authority).
3. Has tax and legal value equivalent to a printed document.
4. Follows the official v4.4 schema (in effect since 2023-06).

Why this matters for your integration

• You cannot make up numbers — the key and the consecutive number follow strict rules.
• The XML must be signed with the issuer’s valid P12 certificate.
• Hacienda validates structure, amounts, totals, VAT, and the recipient’s identification.
• A rejected document has no tax value — it must be corrected and reissued.

Minimum components of a document