01 · Factura Electrónica

document_type: "invoice", invoice_type: "debit"

The buyer is required: legal name and Costa Rican ID (CEDULA JURIDICA, CEDULA FISICA, DIMEX or NITE).
A foreign buyer is rejected: use export.

{
  "supplier_company_id": "{{company_id}}",
  "invoice_type": "debit",
  "document_type": "invoice",
  "invoice_date": "2026-10-21",
  "invoice_serie": "1",
  "invoice_number": "2610210001",
  "currency": "CRC",
  "e_invoice": true,
  "payment_methods": [ { "type": "credit card" } ],
  "buyer": {
    "company": {
      "legal_name": "Comprador Ejemplo S.A.",
      "type": "business",
      "email": "[email protected]",
      "address": { "address_line_1": "Avenida Central, calle 5", "neighborhood": "01", "city": "San José", "state": "CR-SJ", "country": "CR" },
      "tax_registrations": [ { "number": "3101123456", "type": "CEDULA JURIDICA", "level": "country", "location": "CR" } ]
    }
  },
  "items": [
    {
      "item_external_id": "SKU-CAFE-01",
      "name": "Café verde n.c.p.",
      "description": "Saco de exportación, grano oro",
      "quantity": 5,
      "unit_amount": 2000,
      "amount": 10000,
      "categories": [ { "code": "0161099020000", "list": "CABYS" }, { "code": "kg", "list": "unit" } ],
      "taxes": [ { "name": "IVA", "type": "VAT", "rate": 0.13, "rate_type": "percentage", "amount": 1300, "taxable_amount": 10000 } ]
    },
    {
      "name": "Servicio de consultoría en software",
      "quantity": 2,
      "unit_amount": 1250,
      "amount": 2500,
      "categories": [ { "code": "8313100000100", "list": "CABYS" }, { "code": "Sp", "list": "unit" } ],
      "taxes": [ { "name": "IVA", "type": "VAT", "rate": 0.13, "rate_type": "percentage", "amount": 325, "taxable_amount": 2500 } ]
    }
  ]
}

Credit sale: send invoice_due_date and omit payment_methods[].

"invoice_date": "2026-10-21",
"invoice_due_date": "2026-11-20"

04 · Tiquete Electrónico

document_type: "ticket", invoice_type: "debit"

The buyer is optional. For a final consumer, send legal_name: "CONSUMIDOR FINAL" with no ID and no receiver is reported.
You can also identify the buyer with name and ID, as in an invoice.

{
  "supplier_company_id": "{{company_id}}",
  "invoice_type": "debit",
  "document_type": "ticket",
  "invoice_date": "2026-10-21",
  "invoice_serie": "1",
  "invoice_number": "2610210002",
  "currency": "CRC",
  "e_invoice": true,
  "payment_methods": [ { "type": "cash" } ],
  "buyer": { "company": { "legal_name": "CONSUMIDOR FINAL", "type": "person", "address": { "country": "CR" } } },
  "items": [
    {
      "name": "Servicio de consultoría en gestión estratégica",
      "quantity": 1,
      "unit_amount": 1000,
      "amount": 1000,
      "categories": [ { "code": "8311100000000", "list": "CABYS" }, { "code": "Sp", "list": "unit" } ],
      "taxes": [ { "name": "IVA", "type": "VAT", "rate": 0.13, "rate_type": "percentage", "amount": 130, "taxable_amount": 1000 } ]
    }
  ]
}

09 · Factura Electrónica de Exportación

document_type: "export", invoice_type: "debit"

The buyer is foreign: send their tax ID with type: "tax_id" and their address.
Every line is exempt: send IVA with rate: 0 and code: "exempt".
Exports of goods need the tariff heading category on each line.

{
  "supplier_company_id": "{{company_id}}",
  "invoice_type": "debit",
  "document_type": "export",
  "invoice_date": "2026-10-21",
  "invoice_serie": "1",
  "invoice_number": "2610210003",
  "currency": "USD",
  "exchange_rate": 505.25,
  "e_invoice": true,
  "payment_methods": [ { "type": "bank transfer" } ],
  "buyer": {
    "company": {
      "legal_name": "Global Fruit Imports LLC",
      "type": "business",
      "address": { "address_line_1": "1200 Brickell Ave, Suite 500", "city": "Miami", "state": "FL", "country": "US" },
      "tax_registrations": [ { "number": "98-7654321", "type": "tax_id", "level": "country", "location": "US" } ]
    }
  },
  "items": [
    {
      "name": "Piña sweet gold (MD-2), fresca",
      "quantity": 100,
      "unit_amount": 10,
      "amount": 1000,
      "categories": [
        { "code": "0131800020200", "list": "CABYS" },
        { "code": "kg", "list": "unit" },
        { "code": "080430000019", "list": "tariff heading" }
      ],
      "taxes": [ { "name": "IVA", "type": "VAT", "code": "exempt", "rate": 0, "rate_type": "percentage", "amount": 0 } ]
    }
  ]
}