e-Invoicing in Costa Rica

Costa Rica is currently in the process of gradually rolling out e-invoicing throughout the country. On February 14, 2017, a pilot project was launched that included large taxpayers. On March 2017, the DGT selected those companies that will have to implement e-invoicing with a 6-month deadline. Through this technology, the DGT will be able to tighten controls and clamp down on tax evasion, as all business transactions will be declared in real time.

Tax authority: 

DGT - Directorate General for Taxation

Mandatory status

The obligatory requirement for the companies selected by the DGT comes into force in September 2017. Roll-out will take place gradually in phases until massification of the system.

Administrative transactions required

It is necessary to register beforehand with the tax authority depending on the type of taxpayer and the use to be made of the system (electronic sender - recipient; electronic recipient - non-issuer; manual recipient; electronic recipient - final consumer)


The invoice must be digitally signed based on a certificate issued by an international certification authority.

Print format

Electronic documents do not relieve taxpayers from the requirement to print and deliver the invoice on paper whenever the customer demands it. As there are manual recipients, there is an obligation to print out and deliver the document for tax purposes. In the case of issuers with points of sale to the end consumer, they can keep a backup of the transaction in the e-billing system (so as not to depend on point-of-sale receipt printers). In the case of e-receipts, the document must be generated printed and delivered at point of sale, regardless of the electronic delivery of the document.


There are different types of e-documents, all of them defined in XML format.


Electronic documents generated, sent and received must be stored and preserved on "indelible" electronic support in accordance with article 109 of the Tax Procedures and Standards Code. There is an exceptional case, described in paragraph 2 of article 51 of said Code, which requires safekeeping for five years.

Links of interest


Queries about e-invoicing in Costa Rica?

We have the answer to your questions.
Get in touch with our experts from the Permanent Observatory.

Latest news

Challenges of e-Invoicing in Mexico and LATAM countries

Electronic invoicing for taxpayers is becoming a mandatory issue for companies throughout the world. The latest study on...

Costa Rica Can Issue Electronic Invoices in Dollars

The Ministry of Finance has approved several diverse regulations concerning income tax laws and sales

e-Invoicing in LATAM: A challenge for multinationals

Multinational with presence in Latin America must not only adapt to the business peculiarities of their regional customers. They must also meet...