E-Invoicing In Costa Rica
Resolution DGT-33-2019 Technical provisions of electronic vouchers
Resolution DGT-12-2018 General obligation for the use of electronic receipts, published in Digital Scope No. 60 to La Gaceta No. 52 of March 20, 2018
Resolution DGT-R-039-2018 Modification of article 4 of Resolution DGT-R-012-2018 and extension of the mandatory use of electronic vouchers for the agricultural and fishing sectors. Published in La Gaceta N ° 153 of August 23, 2018
Dirección General de Tributación (Directorate-General for Taxation, DGT)
Electronic invoicing is handled by the Ministry of Finance in Costa Rica, which receives, validates, and issues invoice receipts to ultimate receivers. To issue electronic receipts, taxpayers must first register with the DGT and have a security mechanism in place to sign the electronic vouchers and ensure their integrity and authenticity.
e-Invoicing, purchase e-Invoice, export e-Invoice, e-credit note, e-debit note, and e-ticket are examples of e-documents that are all defined in XML format. Tax return must be filed to tax administration.