Costa Rica Introduces New E-Invoicing Regulations Effective November 2024

• Costa Rica has announced new rules for e-invoicing
• The Executive Decree No. 44739-H has been published in the Official Gazette
• New definitions for electronic payment receipts, provisional receipts, and valid electronic emails have been introduced
• Exceptions for electronic receipts have been added for certain taxpayers
• Electronic receipts cannot be directly deleted and must be done through a credit or debit note
• If a receipt is rejected by the Ministry of Finance, it becomes invalid
• Updates to the structures of electronic receipts must be implemented once the Tax Administration releases a general resolution.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---