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Costa Rica: Proposal to require taxpayers to register telephone numbers associated with e-payment methods

Intended to complement changes introduced through e-invoicing requirements

JULY 2, 2026

The General Directorate of Taxation (DGT) on June 25, 2026, published a notice in the official gazette (Supplement No. 81) requesting comments from taxpayers regarding a proposal to add to the Tax Procedure Regulations the obligation to register telephone numbers associated with e-payment methods used in the conduct of the taxpayer’s economic activities before the tax administration, including those intended for receiving payments through platforms such as the National Electronic Payment System (SINPE Móvil).

The proposal is intended to complement the changes introduced through version 4.4 of the e-invoicing requirements, which became effective September 1, 2025, and incorporated the identification of the payment method used in transactions.

Read a July 2026 report (Spanish and English) prepared by the KPMG member firm in Costa Rica

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