Start Dates for Using the Electronic Invoice in Costa Rica
In La Gaceta, Costa Rica’s tax administration has published the start dates for compliance with the mandatory use of an electronic billing system that includes electronic tickets, electronic credit notes and electronic debit notes as backup vouchers for revenue and expenses. The system conforms to defined technical and normative specifications.
In accordance to Resolution N° DGT-R-51-2016, the taxpayers have been specified by sectors and activities. The adoption schedule for the year 2018 is as follows:
Health Sector starting on January 15, 2018
Financial Accounting-Administrative Sector starting on February 1, 2018
Legal Sector starting on March 1, 2018
Engineering-Architecture-Computer Science Sector starting on April 2, 2018