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 

Pagero Regulatory Atlas

Contact us

Book a free consultation to find out more about how we can help you streamline your business with a solution that suits your specific needs.

Comply with Latin American local regulations with Pagero

Find out more about how Pagero's offering for e-invoicing in LATAM — powered by Gosocket — helps you navigate the highly demanding and ever-changing regulatory landscape in 15 countries with a single solution.

Solution page

Stay up-to-date with our Compliance Monitor

Receive an in-depth report with country-specific requirements