Costa Rica’s tax authority is preparing a new push against businesses and freelancers who receive payments through SINPE Móvil but do not report those sales through electronic invoices.
The Finance Ministry has opened a public consultation on a draft reform that would require registered taxpayers to report the phone number or numbers they use to receive digital payments tied to their business activity. The rule would apply to SINPE Móvil and similar authorized payment platforms.
The measure is aimed at a common practice across Costa Rica: a customer pays by phone, the business receives the money instantly, but no electronic invoice is issued. For tax officials, that creates a gap between the payment system and the country’s tax reporting system. This is not a tax on SINPE Móvil. It also is not a new fee or commission for using the platform. The change would give the tax authority more information to compare declared income, electronic invoices and payment activity.
The proposal comes as SINPE Móvil has become one of the country’s most widely used payment tools. In 2025, the service moved about ₡12.5 trillion, roughly $27.6 billion, through more than 747 million transfers. That was up from about ₡10.9 trillion, or $24 billion, in 2024.
The scale of the system helps explain the government’s interest. SINPE Móvil is no longer just a way to split lunch, send money to family or pay back a friend. It is now a daily payment channel for restaurants, small shops, taxis, delivery sellers, tour operators, doctors, dentists, therapists, contractors and independent professionals.
The main issue is whether the payment is personal or commercial. A transfer between friends is not the same as payment for a product or service. But when a business or professional receives money for an economic activity, tax rules already require that sale or service to be reported when applicable.
The new rule would make the phone number part of the taxpayer’s official information. Businesses using multiple numbers for different branches, employees or services would need to register those numbers if they are tied to commercial payments. If the draft becomes final, failure to register or update that information could expose taxpayers to penalties under Costa Rica’s tax rules.
The government is also tying the move to electronic invoicing. Costa Rica already requires electronic invoices for most formal business activity, and the latest invoicing system requires businesses to identify the payment method, including SINPE Móvil, when issuing the invoice.
That means the basic obligation has not changed: if a business sells a good or service, it must issue the proper electronic document and report the income. What changes is the level of traceability.
Tax officials have said that during field visits, four out of every 10 commercial premises checked were not issuing electronic invoices. Professional services are expected to face closer scrutiny, especially in health-related fields, where many payments are made directly by phone.
Any business using SINPE Móvil to collect income should treat those transfers like any other sale: the phone number should be tied to the registered tax activity, and each taxable transaction should be backed by the proper electronic invoice or receipt.
Freelancers and independent workers face the same issue. A designer, guide, consultant, private teacher, therapist or health professional who accepts SINPE Móvil for paid services should not treat the transfer as invisible. If the service is part of an economic activity, it belongs in the tax record.
The measure could also affect how businesses separate personal and commercial finances. Using the same phone number for family transfers and business payments may create confusion if the number is tied to a registered activity. Some taxpayers may decide to separate business collections from personal use to make accounting cleaner.
The draft still must complete the public consultation process before it can be formalized and published. Until then, it is not yet a final rule. But the direction is clear: Costa Rica’s tax authority wants SINPE Móvil payments to leave a clearer trail. For customers, the change does not mean they will pay more for using SINPE Móvil. The pressure falls on businesses and professionals who receive the money. If a sale happened, the payment method should not determine whether the transaction is reported.
