The electronic invoice in Costa Rica’s healthcare sector
Costa Rica’s health services sector has been issuing electronic invoices since January 2018. According to Resolution N° DGT-R-51-2016, the DGI published a requirement that affects all those taxpayers who provide a professional service independently as a natural or legal person. An adoption calendar was defined in 2018 by sectors and activities and the health sector was the first to adapt to the electronic invoice starting on January 15, 2018. The financial sector will be next, followed by the legal sector, then the engineering and finally other sectors.
The ministry of finance will progressively notify the sectors and activities that should start using electronic invoices. Therefore it is essential that each taxpayer verify that the code and activity detailed in the notice matches the one registered with the tax administration.
The health sector, the first to use mandatory e-invoicing
The health sector, which is comprised of several actors, is already issuing electronic invoices. This involves hospitals, nurses, dentists, psychologists, clinics, medical centers, etc. The participants of this industry are already in full digital transformation using a model that involves various documents and a system that is validated by the ministry of finance at all times.
In Costa Rica, commercial transactions comprise a total of five documents or messages that are part of the exchange:
Acknowledgements regarding the acceptance or rejection of documents
The flow works the following way:
The taxpayer sends an XML of the invoice to the ministry of finance for validation as well as for a message acknowledging that it was received.
The tax administration receives the invoice and has up to 3 hours to validate and send an acknowledgment of acceptance or rejection. This message will accompany the invoice once it is sent to the recipient.
The recipient must accept or reject the invoice with a new message.
In Costa Rica’s electronic invoicing flow there are two key messages that travel along with the electronic invoices.
Message from the Ministry of Finance: A message given by the Ministry of Finance in response to the invoice’s electronic issuer indicating its approval or rejection. Validations by the ministry of finance will take place at structural levels and will also involve semantic validations (amounts, addresses, etc.)
Received Message: A message sent by the invoice’s receiver to the Ministry of Finance accepting it, partially accepting it or rejecting it. All electronic receipts and associated documents must have an acceptance message from the Ministry of Finance. Otherwise they cannot be used as a means of backing tax credits or deductible expenses.
Automate the issuance and reception of electronic invoices with any interlocutor
Given the large numbers of messages that must be handled in a short time, EDICOM proposes a solution capable of establishing EDI connections with interlocutors. Through a portal of suppliers, any type of documentation can be received from the electronic issuers. This portal is designed for those who receive electronic invoices but don’t have an integrated EDI solution.
The electronic sender-receiver must adhere to requirements while creating the invoice such as the numeric key and the QR code and must send it in XML format to the Ministry of Finance for validation.
Through the portal, the XML invoice and the confirmation message from the Ministry of Finance are sent to the receiver. The invoice must be accepted or rejected by the recipient, an action that can be verified from the same portal. The receiver will upload the electronic invoice to the portal and send the recipient’s message to the Ministry of Finance. The portal will also send the recipient’s message to the invoice’s issuer.
If you want to know more about this solution, contact our sales team to request a live demonstration of it.