Costa Rica Introduces New E-Invoice Regulations for Tax Compliance

• Costa Rica published Executive Decree No. 44739-H on 8 November 2024
• The Decree establishes new regulations on electronic invoices for tax purposes
• These regulations update and replace the previous regulations from Executive Decree No. 41820-H of 19 June 2019
• The purpose is to provide the tax administration with effective tools to manage and supervise taxes
• Taxpayers are allowed to keep electronic records of financial and accounting information
• The tax administration can establish guidelines for how tax information should be recorded
• Taxpayers may be required to keep books, files, and records for verification of tax obligations
• The tax administration can demand that accounting records be supported by corresponding documents
• All taxpayers must have electronic means to record transactions and issue invoices according to the Law to Improve the Fight against Tax Fraud.

Source: pgrweb.go.cr

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.

---

---