The DGT extends the deadline for validating electronic invoices in Costa Rica

The DGT extends the deadline for validating electronic invoices in Costa Rica


Costa Rica’s General Directorate of Taxation (DGT) has been receptive to criticism from taxpayers due to the limited time period granted for validating electronic invoices. Through resolution DGT-R-063-2018 published at the end of December, the DGT establishes a longer period and specifically adds up to one month to the initial eight days depending on the date the product or service was purchased.

The new resolution modifies Article 10 of Resolution Nº DGT-R-48-2016, dated October 7, 2016, titled “Electronic Vouchers” which regulates the use of electronic invoices in Costa Rica. Article 10 established that: “The electronic voucher must be accepted or rejected by the recipient of the voucher and the message must be sent to the General Directorate of Taxation for its respective validation no later than eight days after the acceptance or rejection receipt has been sent to the recipient.”

After the resolution was modified it established that: “The confirmation or rejection receipt must be sent to the General Tax Office for its respective validation in the first eight working days of the month following the transaction or operation; if it is rejected, a new confirmation message must be made.”

This message is mandatory for the support of expenses. Therefore if it the voucher is not validated, this expense won’t be income tax deductible at the end of the year.

After taxpayers had made a multitude of requesters to the Ministry of Finance stating the impossibility of meeting deadlines, the decision was made to extend the term. However, if the transaction was made in the last days of the month, the previous procedure of validating the invoice will be applied in the first eight days of the following month.

Discrepancies about the validation requirement

Despite the new deadline, the debate about having to validate the vouchers is sill alive. This same requirement was eliminated in Mexico, however, sources, from the National Electronic Invoice Committee think this is the only formula the DGT can use to customize expenses while avoiding having to present other people’s bills as their own.

It should be remembered that, even if the term for the customer to validate the electronic invoice is extended, the merchant must give the invoice to the customer immediately at the time the product or service is purchased.

Automate the issuance and receipt of electronic invoices with any interlocutor

Given the large number of messages that must be handled in a short time, EDICOM proposes a solution capable of establishing EDI communications with all its interlocutors.

On one hand, through integration are its managements systems. EDICOM can automate the generation and delivery of receipts the Ministry of Finance and it can also integrate acknowledgment receipts into ERP systems. At the same time, sending invoices to recipients is also automated.

For the receipt of invoices, we offer the possibility of having a customer portal through which users can receive any type of documentation from electronic issuers. This portal is designed for those who receive electronic invoices but do not have an integrated EDI solution. The recipient can use the portal to upload the acceptance or rejection message that will be sent to the Ministry of Finance and to the receipt’s issuer.

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