Costa Rica Clarifies Electronic Invoice Rules for Imports

• Costa Rica’s Tax Authority issued a ruling on electronic invoices for imported goods.
• For tangible goods from non-resident suppliers, a standard customs procedure applies and an electronic invoice is not required if supported by the Single Customs Document and the supplier’s invoice.
• For intangible goods or services from non-residents, an electronic invoice is mandatory.
• The ruling specifies that identification of non-resident suppliers in electronic invoices applies only to services or intangible goods.
• The deadline to implement amendments to electronic invoices version 4.4 has been extended to September 1, 2025.

Source: regfollower.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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