Document types

When to use each one

Electronic invoice (FE)

This is the default case when the buyer identifies themselves. It requires cliente with idCliente (or enough detail to create or look them up).

Examples:

• A business customer requesting an invoice to deduct VAT.
• An individual customer requesting an invoice to back a warranty claim.
• Sales to other businesses.

Electronic ticket (TE)

For sales to an end consumer without identification. Faster — cliente is optional.

Examples:

• A supermarket purchase without requesting an invoice.
• A restaurant meal.
• Retail purchases.

Important: If the business exceeds the income threshold set by Hacienda (Costa Rica’s tax authority), it must issue an FE even to the end consumer. We recommend checking with your accountant.

Credit note (NC)

To decrease or void a previous document. It requires referencias[] with the original document’s key.

Examples:

• The customer returns merchandise.
• An amount error (overcharged).
• A full void of the sale.

Debit note (ND)

To increase the amount of a previous document (uncommon). It requires referencias[].

Examples:

• An additional interest charge.
• An amount error (undercharged).
• Late-payment fees.

Purchase electronic invoice (self-billing)

This is the only type that does not document a sale of your own. When you buy from a supplier who is not required to invoice (farmers, artisanal fishers, informal collectors, other special regimes), the law requires the buyer to issue the document in their place. It carries a 0% exempt tax rate — no VAT and no discounts.

It has its own endpoints and scopes: see Issue a purchase invoice.

Examples:

• Buying unprocessed coffee cherries from an individual producer.
• Buying fish from an artisanal fisher.
• Buying recyclable material from an informal collector.