Regulatory updates - Costa Rica

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

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E-Invoicing/CTC Model:

Pre-clearance

Mandatory Infrastructure:

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 subject to derogation

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