E-invoicing compliance and regulatory updates - Costa Rica

Electronic Invoicing in Costa Rica

Is e-invoicing mandatory in Costa Rica?

Electronic invoicing is mandatory for all taxpayers in Costa Rica.

Who is affected?

All taxpayers in Costa Rica must issue and receive e-invoices in compliance with the national e-invoicing requirements.

Compliance requirements

Taxpayers must register with the General Tax Directorate (DGT) and use a digital signature to guarantee the integrity and authenticity of invoices. E-invoices must be submitted in XML format to the Recepción de Comprobantes Electrónicos (RCE) for validation. The RCE validates the invoice and sends an acceptance or rejection message. After RCE validation, the supplier delivers the invoice and RCE confirmation to the buyer. The receiver has the obligation to accept or reject the invoice via the RCE platform with eight days following receipt.

Want to learn more about e-Invoicing compliance?

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

Key Deadlines

• No upcoming deadlines

Standards & Platforms

Platform

E-invoices must be submitted to the RCE platform, which clears them by validating and issuing a receipt of validation.

What formats are required in Costa Rica?

E-invoices must be issued and submitted in XML format according to the RCE requirements.

Archiving in Costa Rica

What are the archiving requirements in Costa Rica?

Senders and receivers must retain electronic invoices for a period of five years. Specific archiving rules may apply. The archive must include the original XML, authorization message from RCE and a delivery confirmation to the recipient.

Legal invoice:

• For suppliers: A legal invoice is an invoice submitted in XML format to the RCE platform, validated by the tax authority, and accompanied by an acceptance message before being delivered to the buyer.
• For buyers: A legal invoice is an e-invoice received from the supplier with a valid RCE acceptance message and approval message from the buyer.

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Key Actions  

Ensure compliance: Submit XML e-invoices to the Ministry of Finance for clearance.

Archive properly: Store all invoices for at least five years.

Costa Rican e-invoicing and archiving requirements at a glance:

Supplier requirement: Costa Rican suppliers must issue e-invoices in XML format, submit them to the RCE for validation, and handle acceptance and rejection messages as required.

Buyer requirement: Costa Rican buyers must receive the RCE validated e-invoices and respond with an acceptance or rejection message.

Archiving requirement: Invoices must be archived for five years.