- Final e-invoicing rules effective from 13 November 2024
- Exemption for financial entities supervised by General Superintendency of Financial Entities
- Exemption applies to entities conducting financial intermediation activities
- Entities exempt if they do not sell goods or provide VATable services
- Specific guidance provided for compliance obligations
Source: bdo.global
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.
Latest Posts in "Costa Rica"
- New Proportionality Rule Sections for 2025 VAT Declaration: General and Special Agricultural Regimes
- Costa Rica Updates VAT Contingency Measures to Prevent Accounting Distortions in 2025
- Costa Rica Proposes Gradual VAT Reduction and Cadastre Reform to Modernize Tax System
- Costa Rica Allows VAT Adjustment for Taxpayers With No Sales but Purchases in September 2025
- Costa Rica Updates VAT Rules to Exempt Electricity Purchases
