Costa Rica: Electronic invoicing regulations
Adjustments related to electronic invoicing obligations
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November 12, 2024
Executive Decree No. 44739-H—Regulation of Electronic Receipts for Tax Purposes—was published in the Official Gazette on November 8, 2024, and includes the following:
- New definitions such as electronic payment receipt, provisional receipts due to contingencies, and valid electronic email were added.
- New exceptions for issuing and confirming electronic receipts such as taxpayers registered in objective estimation regimes established by the Tax Administration, or those authorized to receive deductible donations for income tax purposes were included.
- Clarifications that electronic receipts that have been correctly issued cannot be directly deleted, since this needs to be done through a credit or debit note. Additionally, if the Ministry of Finance rejects a receipt, it is invalid, and no credit or debit note would be issued in that case. If XML files cannot be sent immediately because the Ministry of Finance’s system is down, they need to be stored and sent once the system is restored.
The deadline to implement modifications to the structures of the different types of electronic receipts will begin when the Tax Administration issues a general resolution updating the technical standards regarding the structures and systems of electronic receipts.
Read a November 2024 report (Spanish and English) prepared by the KPMG member firm in Costa Rica