- The Costa Rican Ministry of Finance has approved the Resolution of General Scope MH-DGT-RES-0013-2023, which updates electronic receipt schemes and establishes technical provisions for tax purposes.
- Changes made by the General Directorate of Taxation affect the reading of electronic addresses on electronic receipts and pertain to the VAT taxable event for sales on credit in electronic invoicing systems.
- Additional changes include the addition of two fields to sales conditions, the inclusion of a reduced tax rate of 0.5%, and an adjustment to the field name “Exemption Percentage.”
- The new Resolution takes effect on 10 September 2023, with a 90-day period granted for taxpayers to modify their electronic receipt systems.
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