Costa Rica: Electronic invoicing regulations

Adjustments related to electronic invoicing obligations

Share
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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline