This e-book presents all the basic keys to help you manage electronic invoicing in Latin America.
The electronic invoice in Costa Rica
The Characteristics of the electronic invoice in Costa Rica
The Costa Rican government began its electronic invoicing project in 2017, through a scaled mass adoption program which finished in 2018. Since then, the issuance and reception of the electronic invoice has been mandatory for all taxpayers.
Mandatory status
Mandatory reception and issuance for all taxpayers since 2018.Administrative transactions required
It is mandatory to register with the Virtual tax authority (ATV) based on the type of taxpayer and how you will use the invoicing system (issuer-recipient, recipient-non-issuer, manual recipient, electronic recipient-final consumer).e-Signature
The invoice must be digitally signed through a certificate issued by an international certification authority.Print format
Invoices must be printed if required by clients.Fiscal control
The electronic documents must be accompanied by two key messages: Mensaje hacienda and mensaje receptor.Format
There are different electronic documents all defined in an XML format: Electronic invoice, purchase electronic invoice, export electronic invoice, electronic credit and debit note, electronic ticket.Storage
Archiving is mandatory for issuers and recipients for a period of 5 years according to Article 109 of the tax norms and procedures code.Links of interest
http://www.hacienda.go.cr/
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...