- Costa Rica mandates electronic invoices version 4.4 starting September 2025
- Implemented by the General Directorate of Taxation under the Anti-Tax Fraud Law
- Significant changes to invoicing regulations began in November 2024
- Version 4.4 includes over 140 updates
- Introduces Electronic Payment Receipt for public services and credit sales
- Requires purchase invoices for foreign suppliers of intangible goods or services
- Adds new fields for tax exemptions and modern payment methods
- Digital endorsement by the buyer gives invoices legal weight for collection
- Transition presents technological challenges and opportunities for businesses
Source: auxadi.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.
