🇨🇷 Costa Rica

This sheet assumes you know the generic FM 3.0 screens (FM 3.0 Modules) and the local/centralized operation model (Methods and parameters). Here we only document what is specific to Costa Rica.

Summary

Tax authority	Ministerio de Hacienda (Dirección General de Tributación)
Regulatory framework	Resolución DGT-R-48-2016
Numbering	Consecutive by Business establishment and Point of sale, defined by the issuer
Obtaining ranges	Form (manual creation)
Range validity	No expiration date — the numbering does not expire

The primary range in Costa Rica

In Costa Rica the numbering is defined by the issuer (not assigned by the authority), so the primary range is simpler than in other countries:

• No validity period: creation does not capture dates and the list does not show the Expiration column.
• Numbering is located by Business establishment and Point of sale: both are specified when creating the range and appear as their own columns in the primary ranges list.
• Sub-ranges do not handle a series.
• The void folio and view authorization XML actions do not apply (there is no authorization document from the tax authority).

Thresholds

Refill threshold configuration operates by receipt type using Costa Rica's own catalog (electronic invoice, electronic ticket, credit note, etc.).

Relationship with issuance (reference)

Particularities of the issuance flow (xPOS) linked to numbering:

• The receipt's Clave field (50 digits) is always generated by the issuing system. The security code that makes it up can be random (8 digits) or sent by the client in the custom field SecurityCodeCR.
• Manual contingency is requested with the custom field ContingencyTypeCode = 02; the receipt is built with the "electronic receipt status" set to value 2.

Terminology

Term	Meaning
Clave	50-digit identifier of the electronic receipt; it includes the consecutive number and a security code.
Establecimiento / Punto de venta	Location components of the numbering: the branch and terminal that consume the range.
ATV	Administración Tributaria Virtual, the Ministerio de Hacienda portal where electronic receipt credentials are generated.

The generic FM terms (sub-range, threshold, primary range) are defined in the general model.