COSTA RICA
E-INVOICING
Latest update august 8th, 2024
On this page you will learn more on e-invoicing in Costa Rica
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
B2G/B2B/B2C eInvoicing for all for all transactions
Adoption timeline
2017-2018: Gradual implementation of the obligation for all taxpayers
Model
PRE-CLEARANCE MODEL
E-invoices (Comprobantes electrónicos ) must be submitted to the Ministry of Finance (Ministerio de Hacienda), for validation. After receiving a response from the authorities, the issuer forwards the invoice to the recipient
Format
Local XML
Archiving
It is mandatory to store invoices for 5 years
External references:
-
Ministry of Finance (Ministerio de Hacienda) – [link]
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