Mandatory start dates for electronic invoicing in Costa Rica

Mandatory start dates for electronic invoicing in Costa Rica

25/09/2018

Costa Rica moves towards mandatory electronic invoicing in 2019. Resolution DGT-R-51-2016 identified the first groups of taxpayers who should join the system and scheduled its adoption by industry and professional activity. Healthcare was the first sector to join, followed by finance, legal, engineers and other sectors.

For those not included in this Resolution, Costa Rica's Directorate General of Taxation has published through the DGT-R-012-2018 mandatory deadlines for taxpayers to become users of electronic invoices:

  • 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.

Preoviously, Costa Rica’s tax administration published in Resolution N° DGT-R-51-2016 the start dates for all those taxpayers who provide a professional service independently as a natural or legal person. In accordance to Resolution N° DGT-R-51-2016, the taxpayers have been specified by sectors and activities. The adoption schedule for the year 2018 is as follows:

  • Health Sector starting on January 15, 2018

It includes: health and social services, hospital activities, clinics, medical centers, private hospitals and others, the activities of doctors and dentists, gynecologists, general practitioners, neurologists, oculists, (private consultation), ophthalmologists, (private consultation), orthopedists (private practice), dentists (private consultation) and related services, otorhinolaryngology, audiology and related services, pharmacists (pharmacy doctors), cardiologists, oncologists, other human health related activities, alternative medicine, homeopathy, naturists, psychology, psychiatry, nursing services, medical-clinical laboratories, radiology, anesthesiology and others, transport in terrestrial and air ambulance (private service), occupational health professionals, nutritionists, other activities related to human health, veterinary activities, veterinary services involving the sale of taxed products,  and veterinary medical services.

  • Financial Accounting-Administrative Sector starting on February 1, 2018

It includes – accounting activities, bookkeeping and auditing activities, tax consultancy, tax advisors, auditing services, accounting services, economists, advisory services in business and business administration, business advisory activities not accounted for elsewhere and customs advisors.

  • Legal Sector starting on March 1, 2018

It includes: legal activities, lawyers’ offices, notaries and legal counsel.

Engineering-Architecture-Computer Science Sector starting on April 2, 2018

It includes: computer consultants, computer equipment consulting services, software designers, website designers, computer equipment repair, computer equipment maintenance, other computer activities, architectural and engineering activities and related technical consulting activities, architects, engineering services (except civil engineer), civil engineers, surveying services, architectural draftsman and/or construction planning.

  • Other sectors starting on May 1, 2018

It includes: self-employed meteorologists, industrial and mechanical maintenance consultancy services, technical consultancy in construction and civil engineering works, chemicals, self-employed geologists, self-employed geographers, self-employed biologists, food technology professionals, advertising services, library services, self-employed educators, occupational health professionals, special education professionals, and self-employed journalists.

If you want to know in detail how the electronic invoice operates in Costa Rica, download this free document: Expert Chat-Electronic Invoice in Costa Rica

Prepare for the electronic invoice before receiving the Treasury’s notification

EDICOM has an electronic invoice platform that’s adapted to the technical and legal specifications of each country. This solution automates the issuance and reception of documents by integrating with a company’s management system, allowing centralized management. Before sending an invoice or integrating it into the internal managements system, the platform verifies that each one meets the necessary requirements. Our solution also allows secure and long-term storage of documents during the legally established time.

If you want to know more about this solution, you can contact our commercial team to request a live demonstration of the solution.

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