Costa Rica has no licence for plumbers or electricians. What you can check, free and in a minute, is that the business exists with the tax authority (the Ministerio de Hacienda), what it does, and whether it is up to date. This guide shows how to use the public lookup and how to read what it returns.
What you need
The ID number (cédula) of the business or person: nine digits for an individual (cédula física), ten for a company (cédula jurídica). You can also search by name. The usual way to get it is simply to ask whose name the invoice will be in. A formal business tells you readily, and the number appears on any invoice or quote it sends.
Step by step
- Go to the TRIBU-CR virtual office and find the section "Consultas TRIBU-CR". The option is called Consulta pública de situación tributaria: ovitribucr.hacienda.go.cr/ConsultaPublica. It needs no username or password. The page is in Spanish.
- Choose the type of ID and enter the number without hyphens. To search by name, leave the ID type unselected.
- Type the verification code shown in the image and press "Consultar".
TRIBU-CR replaced the previous system, ATV, in October 2025. Instructions that send you to ATV's "Consulta Situación Tributaria" are out of date.
How to read the result
| Field | What to look for |
|---|---|
| Nombre / razón social and nombre comercial (legal and trading name) | Should match whoever is quoting you. |
| Estado tributario (tax status) | "Inscrito" means registered as a taxpayer. If there is a fecha de desinscripción, it no longer is. |
| Actividades económicas (activities) | Should include the work you are hiring them for. |
| Fecha de inscripción | How long the business has existed with the tax authority. |
| Moroso and omiso | Moroso: owes tax. Omiso: has not filed returns. Neither says anything about the quality of the work, but both say something about how the business is run. |
| Régimen and método de facturación | A business in the régimen general must give you an electronic receipt. |
The invoice
Anyone providing a service must issue and hand over an electronic receipt when the service is provided. For a consumer that is the tiquete electrónico; ask for it in your name and you get a factura electrónica.
The exception is the simplified tax regime (Régimen de Tributación Simplificada), which does not require electronic receipts. But it is a closed list of activities, and plumbers, electricians, air conditioning technicians and builders are not on it. Of the home trades, only artisan furniture making and repair and structural metalwork — grilles, gates, railings, gutters — qualify. Even then, the business must give you a receipt if you ask.
What the lookup doesn't tell you
Being registered is not a licence or a quality mark: it says the business exists and pays tax, not that it does good work. Put it alongside the rest: reviews, references from earlier jobs and a written quote. See how to get and compare quotes.
If something goes wrong
Consumer complaints go to the MEIC, with no formalities, up to six months after the event. Since June 2026 they are filed on the "Consumidor CR" platform at meic.go.cr (under Trámites y Servicios). The free phone line is 800-CONSUMO (800-266-7866). You will be asked for the business's name, ID number and address: another reason to have them from the start.
What we do at BuenOficio
When a business owner adds their ID number to their profile, we check it automatically with Hacienda. If it comes back as registered, the profile shows the Registered business badge. We don't call it a licence because it isn't one. A profile without the badge doesn't mean the business is unregistered: it means it hasn't given us its number yet. Ask, and check it yourself with the steps above.
Sources (checked 3 October 2026): Ministerio de Hacienda, quick guides to TRIBU-CR and the virtual office; Electronic Receipts Regulation, Decree 44739-H, articles 3, 7 and 18; Simplified Tax Regime Regulation, Decree 43881-H, articles 1, 2 and 7; Law 7472, articles 34 and 56, and its regulation, Decree 37899-MEIC, article 47; MEIC announcement of the Consumidor CR platform, 22 June 2026.
This guide is general information: rules and prices change, and every job is different. Check the details with the official source before you decide.
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