Q COSTARICA — Not too far in the near future, all business owners and other taxpayers, such as independent professionals, will have to register their SINPE Móvil numbers with the Ministerio de Hacienda (Ministry of Finance).
The goal, explained Miguel Ángel Solís Sánchez, Director General of Taxation, is to combat tax evasion through SINPE Móvil.
The use of SINPE Móvil in Costa Rica reached record levels in 2025, solidifying its position as a fundamental tool in the country’s daily economy.
Users transferred a total of ¢12.5 trillion colones throughout 2025. This amount represented an increase of nearly 15% compared to the ¢10.9 trillion colones registered in 2024.
“In our enforcement efforts, we have found significant evidence of tax evasion through SINPE Móvil, as some taxpayers receive payments through this system to avoid reporting them to the Tax Administration and thus evade paying the corresponding taxes,” stated Solís.
The Deputy Minister of Revenue, Víctor Carvajal, clarified that the measure does not create any new taxes nor does it establish any fees or commissions on transactions.
“We are not imposing a tax on the SINPE system, nor are we establishing any fees or commissions. The purpose is to have information that allows us to guarantee Costa Ricans proper management of tax revenues,” Carvajal emphasized.
The reform complements the existing requirement to include the payment method on electronic receipts, in order to provide greater traceability of taxpayer transactions. Once the public consultation period is complete, the Ministry of Finance will continue with the process for its formalization and publication.