On 8 November, Costa Rican institutions published a new regulation that introduces relevant updates for taxpayers in the management of electronic invoices in Costa Rica. These modifications seek to strengthen tax compliance and optimise processes for both taxpayers and the General Directorate of Taxation (DGT).
Innovation in invoicing
One of the most important updates is the electronic payment receipt, as it validates partial payments for the sale of goods or the provision of services on credit with deferred payment terms. In a certain way, this document seeks to provide greater transparency and accuracy in credit transactions.
Another new feature is the introduction of the electronic purchase invoice, designed to support the acquisition of intangible goods and services from suppliers not domiciled in Costa Rica. It also applies to those people who are exempt from issuing electronic invoices in next regimes: under the simplified tax regime, non-confirming electronic issuer-receivers, public transportation operators and state entities.
Regulation maintenance
Despite these innovations, certain key provisions remain unchanged. Taxpayers classified as non-issuing electronic receivers must continue confirming or rejecting electronic invoices when acquiring goods or services related to their business operations or benefiting from tax advantages. Additionally, taxpayers can still use free invoicing systems, such as the one provided by the Ministry of Finance. This option is available to professionals registered as taxpayers, micro and small enterprises certified by the Ministry of Economy, Industry, and Commerce or the Ministry of Agriculture and Livestock, as well as non-issuing electronic receivers or non-confirming electronic issuer-receivers.
The DGT will establish a timeline through official resolutions to ensure a smooth implementation of these changes. This timeline will include updates to the structures of the different types of electronic invoices and their annexes. Taxpayers are encouraged to stay informed and prepare for these changes to remain compliant with the new requirements.
This new regulation reflects Costa Rica’s commitment to modernizing its tax framework, aiming to improve business efficiency and enhance oversight by tax authorities.
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