The electronic invoice in Costa Rica

electronic envoice 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.

Tax authority: 

DGT - Dirección General de Tributación

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/

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Resources

E-Invoicing in Latin America
This e-book presents all the basic keys to help you manage electronic invoicing in Latin America.

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