Electronic invoicing in Costa Rica

Mandatory Use

Since 2018, Electronic Invoicing has been a mandatory requirement for all taxpayers in Costa Rica. This regulation covers both the issuance and receipt of electronic documents, meaning that all businesses, regardless of their size or sector, must use this system to ensure traceability and tax compliance.

Invoice Format

In Costa Rica, electronic documents are issued in XML format, complying with international standards that allow interoperability and integration with other accounting systems.

The types of electronic documents included in the system are: Electronic Invoice, Electronic Purchase Invoice, Electronic Export Invoice, Electronic Credit Note, Electronic Debit Note, and Electronic Ticket.

Each document must contain the tax data required by regulations and be electronically transmitted for validation.

Electronic Signature

The Electronic Invoice in Costa Rica must be digitally signed by the issuer using a digital certificate issued by an internationally recognized certification authority compliant with the country's regulations. This digital signature is one of the key requirements to ensure the authenticity, integrity, and legal validity of electronic documents.

The digital certificate uniquely identifies the issuer and ensures that the content of the receipt has not been altered after its generation. This way, businesses can demonstrate the legality of their commercial transactions in case of any request from the General Directorate of Taxation (DGT) or other competent authorities.

Invoice Archiving

According to Article 109 of the Code of Tax Rules and Procedures, both issuers and recipients of electronic documents are legally required to store them for a minimum period of five years. This requirement applies to all generated electronic receipts, including invoices, credit notes, debit notes, and electronic tickets, and is designed to facilitate audits and ensure companies' compliance with tax obligations.

Administrative Requirements

To start using Electronic Invoicing, taxpayers must complete certain administrative procedures:

• Registration in the Virtual Tax Administration (ATV): All taxpayers must register in the DGT's official portal, known as ATV.

This registration must be done based on the taxpayer's role in the system, whether as: Electronic issuer - recipient, Electronic recipient - non-issuer, Manual recipient and Electronic recipient - final consumer.

• Invoice system setup: Taxpayers must implement an invoicing system compatible with the standards defined by the DGT.

Fiscal Control

To ensure the validity of electronic receipts, the Electronic Invoicing system in Costa Rica requires the transmission of two key messages:

• Tax Authority Message: Confirmation of receipt by the DGT, indicating that the receipt has been successfully validated.
• Recipient Message: Confirmation by the recipient that they have received the receipt and that it meets the established requirements.

Both messages are essential to ensure the traceability and regulatory compliance of electronic transactions.

Print Format

In cases where the customer requests it, it is mandatory to provide a printed representation of the Electronic Invoice.

This must be a faithful version of the XML format of the electronic receipt and must meet the readability and accuracy requirements established by the DGT. This physical format is designed to meet the needs of customers who do not operate electronically or who require a tangible receipt for specific reasons, such as personal or accounting records.