Cost Rica's DGT publishes the mandatory deadlines for electronic invoicing

Cost Rica's DGT publishes the mandatory deadlines for electronic invoicing

04/04/2018

Costa Rica moves towards mandatory electronic invoicing in 2019. Costa Rica's Directorate General of Taxation has published through the DGT-R-012-2018 mandatory deadlines for Costa Rican taxpayers to become users of electronic invoices, starting from 1 September 2018:

Taxable subjects who have not joined the electronic invoicing system, due to not being included in any of the groups provided for by the Administration according to resolution DGT-R-51-2016, should join the system within the following time periods depending on the last digit of their identity card number, in the case of natural persons, or the number of their legal entity card, when they are companies or other organizations:

  • All taxable subjects whose last card number is 1, 2 or 3 will be obliged to join the system and start issuing electronic invoices, as of 1 September, 2018.
  • All taxable subjects whose last card number is 4, 5 or 6 will be obliged to join the system and start issuing electronic invoices, as of  1 October, 2018.
  • All taxable subjects whose last number card number is 0, 7, 8 or 9, will be obliged to join the system and start issuing electronic invoices, as of 1 November, 2018.”

It is also important to note that taxable subjects considered as Large National Taxpayers are now subject to the aforementioned terms, without the need for individualized communication as has been done to date.

To be able to issue electronic certifications, the taxpayer must register with the DGT and have a security mechanism to sign electronic invoices and thus guarantee their integrity and authenticity.

Electronic documents in the electronic invoice in Costa Rica

Electronic invoicing in Costa Rica includes a total of five documents or messages that form part of the exchange:

  • Invoice: Backs the sale of goods and the provision of services.
  • Credit note and Debit note: Allow canceling or modifying the accounting effects of the electronic invoice or electronic receipt, not altering the information of the source document.
  • Electronic ticket: Electronic invoice that backs the sale of goods and services, authorized only for transactions with final consumers.
  • Acknowledgments of acceptance or rejection of documents.

Figures involved in the exchange of electronic invoices

Being an issuer of electronic invoices automatically obliges becoming a recipient of electronic invoices as well. However, there is also the figure of the electronic recipient - not issuer. These are taxpayers included in special regimes or public institutions who do not make sales in the national territory and who receive electronic invoices for purchases made on the domestic market using a computer system.

Both should send the electronic invoices to the DGT for its validation. The DGT will then issue an electronic message of acceptance or rejection of the document. Acceptance of the electronic invoice by the electronic recipient is mandatory to support the expenses and must be sent to the DGT for validation within a period not more than 8 days.

Electronic invoices must also be delivered to the customer by agreed means, either printed, sent to an e-mail, or made available for consultation.

The taxable subject must store and keep in electronic format all electronic invoices generated, sent and received for a 5-year period in accordance with Article 109 of the Tax Rule and Procedure Code.

Automates issuing and receiving electronic invoices with any third party

Given the great number of messages to be handled in a short time, EDICOM proposes a solution capable of establishing EDI communications with all its customers.

On the one hand, through integration with any management system, EDICOM can automate the generation and delivery of invoices to the Ministry of Finance, also integrating invoices received in the ERP. At the same time, it also automates sending invoices to recipients.

For receipt of invoices, we offer the possibility of having a Customer Portal, through which we can receive any type of documentation from the electronic issuers. This portal is intended for those electronic invoice recipients who do not have an integrated EDI solution. The recipient can upload the acceptance or rejection message to the portal and it will be sent to the Ministry of Finance and to the issuer of the invoice.

If you would like to know more about this solution, contact our sales team and ask for a live demo of the solution.

If you want to know more details about the operation of Electronic Invoicing in Costa Rica, download this free document: Electronic Invoicing in Costa Rica Expert Chat.

A platform for global electronic invoicing

EDICOM provides its electronic invoicing services to companies from all over the world. Using a single platform, you will be able to connect with any company and exchange tax and commercial documents in compliance with national regulations.

In EDICOM we have a global electronic invoicing platform adapted to the technical and legal specifications of each country. This solution automates issuing and receiving these documents by means of integration with the ERP, enabling centralized management. The platform is also responsible for verifying that each invoice meets the necessary requirements before being sent or integrated into the internal management system. Our solution also allows secure and long-lasting storage of the documents for the legally established time.

e-Invoicing Platform

A single solution that lets you issue electronic invoices in any country worldwide

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