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Regulatory updates - Costa Rica

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Costa Rica.
July 14 2023

Costa Rica amends the schemes of Electronic Receipts for tax effects

The Costa Rican Ministry of Finance has approved the Resolution of General Scope MH-DGT-RES-0013-2023, which updates the electronic receipt schemes and establishes its technical provisions for tax purposes.

Country Specifications

E-Invoicing/CTC Model:

Post-clearance

Mandatory Infrastructure:

MH

Mandatory Format:

Local XML

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory. In addition, e-seal and cryptographic key as alternatives.

Archiving Period:

5 Years

Archiving Abroad:

Allowed 

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