E-invoicing compliance and regulatory updates - Costa Rica

Electronic Invoicing Costa Rica

The implementation history of e-invoices in Costa Rica could be considered complex and gradual, as its application was specified only by sector and activity. It was not until 2019 when the Government of Costa Rica decided to harmonize the different provisions into a single norm, a decree that impose the obligation of e-invoicing for all taxpayers both in sending and receiving invoices.

Therefore, e-invoices need to be cleared by the Ministry of Finance (Ministerio de Hacienda) which receives, validates, and issues a receipt of the invoice to the invoice recipient. Electronic invoices are often referred to as 'electronic receipts' in Costa Rica.

E-invoices must be submitted to the Ministry of Finance in an XML file immediately after generation. As a consequence, the tax authority will issue an acceptance or rejection message to the electronic issuer of the invoice. The acceptance message allows the use of the invoice as a deductible expense.

The acceptance message must be sent to the electronic issuer of the invoice, which must be sent together with the invoice to the receiver. The receiver must accept or reject the invoice with a new message cleared.

To issue e-invoices taxpayers need prior registration with the General Tax Directorate (DGT) and e-signature to guarantee I&A of invoices.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Download now

Electronic Invoicing Costa Rica

The implementation history of e-invoices in Costa Rica could be considered complex and gradual, as its application was specified only by sector and activity. It was not until 2019 when the Government of Costa Rica decided to harmonize the different provisions into a single norm, a decree that impose the obligation of e-invoicing for all taxpayers both in sending and receiving invoices.

Therefore, e-invoices need to be cleared by the Ministry of Finance (Ministerio de Hacienda) which receives, validates, and issues a receipt of the invoice to the invoice recipient. Electronic invoices are often referred to as 'electronic receipts' in Costa Rica.

E-invoices must be submitted to the Ministry of Finance in an XML file immediately after generation. As a consequence, the tax authority will issue an acceptance or rejection message to the electronic issuer of the invoice. The acceptance message allows the use of the invoice as a deductible expense.

The acceptance message must be sent to the electronic issuer of the invoice, which must be sent together with the invoice to the receiver. The receiver must accept or reject the invoice with a new message cleared.

To issue e-invoices taxpayers need prior registration with the General Tax Directorate (DGT) and e-signature to guarantee I&A of invoices.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Download now

Archiving

Invoice senders and receivers in Costa Rica must keep those documents for a period of 5 years.

Specific archiving rules may apply.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Download now

Basware Services

Our existing offering in Costa Rica could be affected by the current e-invoicing mandate.

Want to find out how we can help in your specific case?

Our standard offering could be affected by the current e-invoicing mandate in Serbia, consult our experts.

Contact us

Interoperability

Basware currently has no connections to any interoperability partners in Costa Rica. However, we do have local partners supporting the Basware Network with access to governmental portals.

Our advice

Many Latin American countries have adopted an invoice clearance model, and Costa Rica is no exception.

We advise automating the invoice-receiving process through the Basware Network. Please contact us for additional information.

Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Back to Compliance Map

Electronic Invoicing Costa Rica

The implementation history of e-invoices in Costa Rica could be considered complex and gradual, as its application was specified only by sector and activity. It was not until 2019 when the Government of Costa Rica decided to harmonize the different provisions into a single norm, a decree that impose the obligation of e-invoicing for all taxpayers both in sending and receiving invoices.

Therefore, e-invoices need to be cleared by the Ministry of Finance (Ministerio de Hacienda) which receives, validates, and issues a receipt of the invoice to the invoice recipient. Electronic invoices are often referred to as 'electronic receipts' in Costa Rica.

E-invoices must be submitted to the Ministry of Finance in an XML file immediately after generation. As a consequence, the tax authority will issue an acceptance or rejection message to the electronic issuer of the invoice. The acceptance message allows the use of the invoice as a deductible expense.

The acceptance message must be sent to the electronic issuer of the invoice, which must be sent together with the invoice to the receiver. The receiver must accept or reject the invoice with a new message cleared.

To issue e-invoices taxpayers need prior registration with the General Tax Directorate (DGT) and e-signature to guarantee I&A of invoices.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Download now