Costa Rica Tax ID Number (TIN) Guide 

Introduction

A Tax Identification Number (TIN) is an essential identifier for individuals, businesses, and other legal entities in Costa Rica for tax-related activities, including filing returns, paying taxes, and conducting transactions with the Costa Rican government. The TIN is vital for compliance with Costa Rica’s tax regulations and is a mandatory requirement for any taxable person in the country. Whether you are an individual citizen or a foreign entity doing business in Costa Rica, obtaining the correct TIN ensures that your tax responsibilities are met properly. 

All the data presented in this guide is 100% verified from official Costa Rican tax authority websites and trusted government sources. 

Tax Identification Number Types 

In Costa Rica, the primary Tax Identification Number is known as the Cédula de Identidad (Cédula) for individuals and Número de Identificación Tributaria (NIT) for businesses and legal entities. 

Types of TINs in Costa Rica 

• Cédula de Identidad (Cédula): This is the national identification number for individuals, primarily used by citizens and residents. It functions as a TIN for tax purposes for individuals in Costa Rica. 
• Número de Identificación Tributaria (NIT): This number is issued to businesses and legal entities in Costa Rica for tax-related purposes. Foreign companies or entities operating in Costa Rica are also required to register for an NIT. 
• Cédula Jurídica: This is the business TIN used for corporations and other legal entities. It serves as a unique identifier for tax purposes, separate from the Cédula de Identidad of the business owners or representatives. 

Each TIN type serves a specific purpose and applies to different categories of taxpayers. 

TIN Format and Structure 

The TIN formats in Costa Rica are structured as follows: 

• Cédula de Identidad (Cédula): 

• Format: A numeric string consisting of 9 digits (e.g., 1-234-5678). 
• Structure: 
  • First part: A single digit representing the province or region. 
  • Middle section: Seven digits representing the unique identification number for the individual. 
  • Last part: A final digit serves as a checksum digit used for validation purposes. 

• Número de Identificación Tributaria (NIT): 

• Format: The NIT for businesses consists of 10 digits (e.g., 3-123-456789). 
• Structure: 
  • First part: A digit representing the type of legal entity (e.g., businesses are assigned different codes). 
  • Middle section: A series of unique digits to identify the entity. 
  • Last part: A checksum digit used for validation. 

• Cédula Jurídica (Legal Entity ID): 

• Format: Similar to the NIT, the Cédula Jurídica is also a 10-digit number (e.g., 3-123-456789). 
• Structure: The structure is similar to the business NIT, but it is designated for legal entities or corporations. 

Each number has a unique format and checksum for validation, which ensures that the TIN is both valid and unique to the taxpayer. 

Issuing Authority and Registration Process 

The official tax authority responsible for issuing TINs in Costa Rica is the Dirección General de Tributación (DGT), which operates under the Ministry of Finance. 

Registration Process for Individuals 

1. Eligibility: 

• Costa Rican citizens or residents must have a valid Cédula de Ciudadanía (national identity card). 
• Foreigners may need a Cédula de Extranjería (foreign identity card) to obtain a TIN for tax purposes. 

2. Required Documents: 

• For citizens: A valid Cédula de Ciudadanía. 
• For foreign residents: A valid Cédula de Extranjería or passport. 

3. Application Process: 

• Online: Individuals can apply for a Cédula de Identidad or validate their TIN through the DGT website. 
• In-Person: Visit a local DGT office to obtain the TIN. 

4. Fees: There are generally no fees associated with obtaining a personal TIN. 

Registration Process for Businesses 

1. Eligibility: 

• Legal entities, companies, and corporations in Costa Rica must apply for the NIT or Cédula Jurídica to engage in any taxable business activities. 

2. Required Documents: 

• Certificate of incorporation or Registro de Sociedad. 
• Legal representative’s Cédula de Identidad or Cédula Jurídica of the corporation. 

• Business address and contact details. 

3. Application Process: 

• Online: Businesses can register for a Cédula Jurídica or NIT through the DGT portal. 
• In-Person: Businesses can visit the DGT to register in person, but online registration is preferred for faster processing. 

4. Fees: Registration for a Cédula Jurídica or NIT is typically free, but additional services or late registrations may incur fees. 

TIN Verification and Lookup 

To ensure the authenticity of a TIN, individuals or businesses in Costa Rica can verify their TIN using the official online verification tool provided by Dirección General de Tributación (DGT). 

Official TIN Verification Link: DGT Verification Tool 

To verify a TIN: 

• Visit the official DGT website and use the NIT verification tool. 
• Enter the TIN number to check whether it is valid and correctly registered. 

Verification is important to avoid potential errors or issues with tax filings. 

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TIN and VAT Number Connection 

In Costa Rica, the NIT is also used for VAT registration. The NIT number serves as the VAT number for businesses, and it must be included on invoices and all other tax-related documentation. 

The format for VAT numbers is identical to the NIT format, so businesses do not need a separate VAT registration number. 

Importance of Accurate TIN Validation 

Accurate TIN validation is critical for several reasons: 

• Tax Compliance: An invalid TIN can result in the rejection of tax filings or delays in tax processing. 
• Legal Issues: Incorrect TINs can lead to legal penalties or issues with the tax authorities. 
• Business Transactions: A valid TIN is necessary for processing business transactions, issuing invoices, and conducting contracts with local entities. 

Using official verification tools to confirm the correctness of a TIN ensures compliance with tax regulations and avoids penalties. 

Why Accurate TIN Validation Matters

Ensuring the accuracy of your TIN is critical for both businesses and individuals in Costa Rica. An incorrect or unverified TIN—known locally as a Número de Identificación Tributaria (NIT)—can lead to serious complications such as:

• Delays in tax processing
• Rejection of tax registration or exemption claims
• Fines and penalties for non-compliance
• Invalid e-invoicing and reporting submissions
• Onboarding unqualified vendors, suppliers, or clients
• Data inconsistencies across finance and compliance systems

Using the Costa Rican Tax Administration’s (DGT) official platform or TaxDo’s real-time global tax ID verification tool ensures accurate NIT validation, minimizes errors, and helps you stay fully compliant with Costa Rica’s tax regulations.

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