DGT - Dirección General de Tributación
e-Invoicing in Costa Rica
Characteristics of the electronic invoice in Costa Rica
The Costa Rican government began its electronic invoicing project in 2017, through a scaled mass adoption program which finished in 2018. Since then, the issuance and reception of the electronic invoice has been mandatory for all taxpayers.
Mandatory reception and issuance for all taxpayers since 2018.
It is mandatory to register with the Virtual tax authority (ATV) based on the type of taxpayer and how you will use the invoicing system (issuer-recipient, recipient-non-issuer, manual recipient, electronic recipient-final consumer).
There are different electronic documents all defined in an XML format: Electronic invoice, purchase electronic invoice, export electronic invoice, electronic credit and debit note, electronic ticket.
The electronic documents must be accompanied by two key messages: Mensaje hacienda and mensaje receptor.
The invoice must be digitally signed through a certificate issued by an international certification authority.
Archiving is mandatory for issuers and recipients for a period of 5 years according to Article 109 of the tax norms and procedures code.
Invoices must be printed if required by clients.