If your business accepts payments through SINPE Móvil, you will need to register the phone numbers you use to receive those payments with Hacienda, Costa Rica’s Ministry of Finance. This includes, for example, the number you share with customers at your premises or through WhatsApp when they pay for a product or service.
Hacienda still needs to publish the final registration instructions. In the meantime, you can identify the numbers your business uses and check whether your business information on file with the tax authority is up to date.
Which SINPE Móvil numbers your business will need to register
The requirement covers the phone numbers you use to receive payment for your products or services. If you accept payments through more than one number, you will need to account for each of them.
This also matters if you use your personal phone number to collect payments. Even if you use that number for other purposes, receiving customer payments through it connects it to your business activity.
Under Decree 45953-H, these numbers must be included in the Registro Único Tributario (RUT), the tax registry where Hacienda keeps information about taxpayers and their activities. You will provide the information when registering with Hacienda or by updating an existing registration, following the procedure the Ministry establishes.
When will you need to register your SINPE Móvil numbers with Hacienda?
If your business is already registered with Hacienda, you will have twelve months to register the numbers you use to receive payments.
That period will begin when Hacienda’s resolution takes effect. The resolution is the official document that will explain how to complete the registration. The twelve months do not run from October 16, 2026, when the decree was published.
As of October 27, 2026, the document setting out that procedure is still listed as a draft under public consultation. A specific deadline therefore cannot yet be calculated for taxpayers who are already registered.
If you are about to register a new business activity, you will need to provide the information under the conditions and deadlines Hacienda establishes for that process. The twelve-month period for existing taxpayers should not be assumed to apply to every registration.
The decree also provides for penalties if the information is not registered or updated within the applicable deadlines. Understanding the procedure and the deadline that applies to your business will be part of meeting this obligation.
What you can prepare now
Start by listing the phone numbers you use to receive payments and the bank accounts linked to them. Check the payment details you share at your premises, on social media and through WhatsApp so that your list includes every number customers use to pay you.
If the same number receives both business payments and personal transfers, review how you distinguish those transactions in your records. This can help you identify payments for sales or services and keep your business records organized.
This is also a useful time to review the information your business has on file with Hacienda. If your activity or contact details have changed, check which updates may be needed alongside the upcoming SINPE Móvil registration.
Having this information organized will help you follow the final instructions once they are published and complete the registration within the deadline that applies to you.
If you have questions about which numbers to include or which business details to review, you can contact the ERP Lawyers team.
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