Technology Update
Our present is the best guarantee for the future

Costa Rica Incorporates Two New Mandatory e-Receipts with the Updating of Electronic Invoice 4.3


The Costa Rica Ministry of Finance implemented new e-invoice version 4.3 in July.  One of the main changes in this update is the incorporation of three new e-receipts that Costa Rican taxpayers must issue: the general electronic invoice, the export electronic invoice and the procurement electronic invoice.

  • General electronic invoice: this is an e-receipt detailing sales in a global invoice sent by a Generic Tax ID used to declare income before the Ministry of Finance if the taxpayer does not seek an e-invoice.
  • Export electronic invoice: an e-receipt used to specify the exportation of goods and services “abroad”.
  • Procurement electronic invoice: a digital document issued to prove the purchase of goods or services from taxpayers excluded from using e-receipts. This document must be sent by the purchasers of the goods or services to the Ministry of Finance for validation.

These two new e-receipts are added to the other five that have been mandatory since last year:

  • Electronic invoice: proof of sales of goods and service provisions.
  • Credit note and debit note: make it possible to cancel or amend the accounting purposes of the e-invoice or e-ticket without changing the information of the source document.
  • Electronic ticket: an electronic receipt supporting the sale of goods and services, cleared solely for end-customer transactions.
  • Ministry message: A message sent by the Ministry of Finance indicating its approval or rejection to the invoice issuer.
  • Recipient message: A message sent by the invoice recipient to the Ministry of Finance accepting it, partially accepting it or rejecting it.

Plus, as announced on the Ministry website, the update includes the following changes:

  • Incorporation of new fields such as: foreign address, tariff heading, tax element, export tax amount…
  • More room to complete existing fields such as name, issuer business name, amount and document number.
  • Some fields have become obligatory, such as the tax code field.
  • Other requirements needed to implement Act 9635 “Strengthening of Public Finances Act” in relation to Value Added Tax (VAT) applicable as of 1 July 2019.
  • New tax and tariff codes have been included.
  • Exceptions in special tax cases have been removed.

This new e-invoicing scheme enables greater control across the transactional process carried out by all the stakeholders involved, issuers, tax authority and recipients.  It is a further step forward in the e-invoicing system in Costa Rica.

The mass uptake of electronic invoicing in Costa Rica, as in other countries in Latin America, has been a gradual process. It began with a pilot project in 2017 involving a select group of companies and was expanded to cover all taxpayers in November 2018. As in the other countries where it has been implemented, the system is undergoing changes and improvements as its use is being rolled out. Discover all the benefits of e-invoicing in Costa Rica.

To comply with the laws in force, EDICOM provides a complete solution to send and receive invoices in an automated manner and fully integrated in a business's management system.

The EDICOM e-invoicing platform generates and issues the electronic receipts sent for approval to the Ministry of Finance and the proof of receipt of invoices in accordance with Costa Rican laws.

For non-issuer electronic recipients, EDICOM has a Supplier Portal by which recipients can get their e-receipts. The portal manages proof of reception that it sends to the Ministry.

A firm can manage its e-invoicing on a global level with a single technology supplier. The EDICOM GLOBAL INVOICING electronic platform is ready to invoice in over 70 countries automatically and in line with the laws in force in each country.


Would you like to find out more?

Ask for information.


Cloud Computing B2B Cloud Platform EDI ASP-SaaS e-Invoicing GDSN VMI VAN OFTP2 AS2 Certification Authority Digital Signature Outsourcing SLA Software EDICOM Events Expert Chat SaaS-ASP Corporate Information GS1 CFDI PAC APP Associated Facturae Data Sync NOM151 partners EDICOM Retail public administrations Acreditations Web Portal EDI NF-e einvoicing Partner Web Portal SAP EDI Health Edicomdata CRP EBI ei Payroll Portal B2B EDICOMNet edi logistics SAFT-PT Ticket Portal Avaluos business@mail EDI Manufacturers CT-e NFS-e TSD epayrolls factura electronica edi automotive customer support center comprobante de pago CAE e-billing DTE e-awb comprobantes fiscales electrónicos nfc-e eaccounting contabilidad electronica CFE comprobante fiscal electronico compliance eAWB retenciones electronicas xml-cargo peppol edicom air iata e-cargo IVA Cargo-XML EDICOMAir SUNAT Perú SEE Business Mail Payrolls recibos de sueldo EDI Auto b2g eprocurement datapool panama sii PCRDD SII AEAT NHS edi academy comercio exterior EDICOM LTA sat paperless mmog OFTP EDI Web colombia CFDI Nóminas DIAN México SAF-T VAT DESADV ASN Fatture B2B Costa Rica Complemento pagos Chorus Pro moda interoperabilidad Cancelación suministro inmediato de información european union digitalización emisión electrónica openpeppol global einvoicing factura electrónica ecuador automotive industry United States and Mexico edicom sii norway VAT compliance tax administration air freight sector UNCTAD aviso de expedición Advanced Shipped Notice Despatch Advice data synchronization peppol network peppol standards peppol european union chile tendencias interoperability interconexión SINTEL Brasil interoperabilidade foreign trade e-procurement trends digitization digital transformation SaaS edicomsii MMOG/LE latam global einvociing cybersecurity EDI financeiro white paper factura electrónica colombia fintech fashion eIDAS e-archiving ebimap SME EDICOMLta e-commerce EDI financiero russia fattura b2b B2B e-Invoicing GDPR RTIR FACe FACeB2B portugal blockchain ItalyNSO business@mailPharma

Follow us on

  • linkedin
  • rss