schedule
2017-2018: Introduction of the mandatory e-invoicing program.
2018: Completion of the project and introduction of electronic invoices for all business activities. All taxpayers must issue electronic invoices, except for small taxpayers in the simplified tax regime who can do so voluntarily.
applicability
The e-invoice primarily covers Business to Business (B2B) away.
format
XML-Format.
Electronic signature
Electronic signatures are mandatoryIn addition, a digital certificate be issued.
Archiving
E-invoices must 5 years be archived.
How e-invoicing works
The process begins with the creation of the e-invoice in a structured XML format that complies with the requirements of the Costa Rican Ministry of Finance (Ministerio de Hacienda). Immediately after creation, this file must be submitted to the Tax Authority (Dirección General de Tributación, DGT) through an online platform.
Once the invoice has been sent to the tax authority, an automated check is carried out. During this check, the DGT ensures that all the required information is present and that the invoice complies with the legal requirements. After validation, the invoice issuer receives feedback in the form of an acceptance or rejection message. Only if the invoice is accepted is it considered officially registered and can the recipient recognize it as a deductible expense.
If the invoice is accepted, the issuer must send the confirmation of acceptance together with the invoice to the invoice recipient. The invoice recipient is then obliged to respond to the invoice within a certain period of time by either accepting or rejecting it.
Further information
GOpus® eInvoice
Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.
Do you have further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Costa Rica?
We will be happy to personally assist you with any further questions you may have about our solution and the regulations.
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