- Implementation and Evolution: Costa Rica’s e-invoicing system, launched by the General Directorate of Taxation (DGT) in 2017 and mandated for all taxpayers by 2018, aims to enhance tax compliance, optimize administrative processes, and reduce fraud through the systematic exchange of electronic documents known as electronic vouchers.
- Operational Workflow: The e-invoicing process involves submitting invoices in XML format to the Ministry of Finance for validation, receiving a Hacienda Message (acceptance or rejection), and a subsequent acceptance or rejection response from the recipient within eight business days. Key document types include standard invoices, export invoices, credit/debit notes, and electronic tickets.
- Regulatory Updates and Benefits: Recent regulatory updates, such as the draft of version 4.4 released in September 2024, introduce new requirements and reference codes for invoices. Benefits of e-invoicing include cost savings, increased productivity, faster invoice processing and payment cycles, enhanced security, and efficient digital storage.
Source Comarch
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