Costa Rica: New technical provisions for e-invoices

New provisions will come into effect on June 1, 2025

Share
November 20, 2024

The Ministry of Finance on November 19, 2024, published a resolution that introduces several updates regarding electronic invoices (e-invoices).

The updated resolution:

  • Adds the "electronic payment receipt" as a type of electronic receipt
  • Includes "non-resident foreigner" and "non-taxpayer" as types of identification for purchase e-invoices
  • Adds "operating lease" and "financial lease" to the sales conditions for electronic invoices
  • Specifies types of discounts such as royalties, value added tax (VAT) charged to the customer, and bonuses
  • Introduces "exemption for free trade zone" as a type of exemption
  • Adds "guarantee deposit," "fines or penalties," and "default interest" as types of documents for e-invoices

The new provisions will come into effect on June 1, 2025. However, taxpayers who are able to implement the new system earlier may do so starting April 1, 2025.

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