- Costa Rica has enacted Executive Decree No. 44739-H, published on November 8, 2024, to regulate electronic receipts for tax purposes, introducing new definitions, exceptions, and processes related to electronic receipts.
- The implementation of this decree will commence once the Tax Administration releases updated technical guidelines, with significant changes including the introduction of an electronic purchase invoice for non-domestic transactions and an electronic payment receipt for documenting partial payments.
- The decree also exempts entities authorized to receive deductible donations from issuing electronic checks, requiring them to provide certificates for donations, reflecting Costa Rica’s commitment to enhancing its electronic tax system; businesses must ensure compliance to avoid disruptions.
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