- Introduction of Electronic Payment Receipt: The regulation establishes an additional document, the Electronic Payment Receipt, to support partial payments in transactions.
- Assumed Acceptance of Receipts: If the issuer or receiver of the electronic receipt does not confirm it within the specified timeframe, it is assumed to be accepted, impacting their self-assessment returns accordingly.
- Credit Note Requirement for Rejections: In cases of total or partial rejection of the electronic receipt, the recipient must notify the issuer, who is then required to issue a credit note to modify or cancel the accounting effects of the original receipt, referencing it explicitly. Additionally, measures are included to ensure access for indigenous communities.
Source Sovos
Click on the logo to visit the website
Latest Posts in "Costa Rica"
- New VAT Declaration Procedures and Forms Under TRIBU-CR System
- Costa Rica Mandates Electronic Invoicing Format 4.4 Starting September 2025 for Tax Compliance
- Costa Rica Delays TRIBU-CR Digital Tax Platform Launch to October 2025
- Costa Rica to Launch New TRIBU-CR Tax System, Replacing Existing Platforms by August 2025
- Costa Rica Announces Transition to New Digital Tax System, TRIBU-CR, Effective August 2025
