Costa Rica has mandatory electronic invoicing for taxpayers, with the exception of small taxpayers enrolled in the Simplified Tax Regime. E-invoices must be issued in XML format with a digital signature and a unique identification number and must be stored for five years.
This guide will cover e-invoicing in Costa Rica, including its requirements, mandates, and steps businesses should take.
Source Fonoa
Click on the logo to visit the website
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Costa Rica"
- Costa Rica Sets 2026 School Footwear Price Cap for VAT Calculation
- Costa Rica Introduces Monthly Tax Reporting for Transactions Not Covered by Electronic Invoices Starting 2026
- Tax Authority Mandates Monthly Reports for Transactions Outside Electronic Invoicing System
- Costa Rica Begins Monthly VAT Refunds on School Supplies and Tech for Low-Income Families
- Costa Rica Proposes VAT Rate Cut, Consumer Rebates, and Mandatory E-Invoicing in New Bill














