- New technical provisions for e-invoices in Costa Rica will come into effect on June 1, 2025
- Ministry of Finance published a resolution on November 19, 2024 introducing updates for electronic invoices
- Updates include adding “electronic payment receipt” as a type of receipt, new types of identification, sales conditions, discounts, exemptions, and types of documents for e-invoices
- Taxpayers can implement the new system starting April 1, 2025 if able to do so earlier
- Resolution establishes the entry into force of the new version of “Annexes and Structures for the Issuance of Electronic Receipts, version 4.4” on June 1, 2025.
Source: kpmg.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.
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