Skip to main content

The Spanish version is the authoritative reference. View in Spanish

ioFacturo — Costa Rica

ioFacturo is the Gosocket product for issuing electronic documents in Costa Rica. All documents issued comply with the schemas and requirements set by the Ministry of Finance under Resolution DGT-R-48-2016.

To access the portal, go to www.iofacturo.com in your browser.

Available documents

Electronic Invoice
Main document to support the sale of goods and the provision of services. It formalizes the commercial transaction, backs revenue and fulfills tax obligations before the Tax Administration.
Electronic Credit Note
Fully or partially cancels a previously issued electronic invoice. It is used for returns, subsequent discounts or error correction, adjusting the amount in the customer's favor.
Electronic Debit Note
Increases the value of an already issued electronic invoice. It is used to reflect additional charges, interest, price adjustments or other items that increase the original amount.
Electronic Purchase Invoice
Issued by the buyer when acquiring goods or services from suppliers that are not required to issue electronic receipts. It supports the expense and fulfills the corresponding tax requirements.
Electronic Export Invoice
Supports the sale of goods or services abroad. It complies with specific requirements for tax, customs and foreign trade purposes.
Electronic Ticket
Simplified receipt for sales to the final consumer (B2C). Ideal for high-volume, low-amount transactions, such as in retail businesses. It does not require customer identification.
Electronic Payment Receipt
Certifies the receipt of a payment related to a previous transaction. It confirms the full or partial settlement of an invoice, providing traceability and financial control.

Where to start