Costa Rica Mandates Electronic Invoicing Format 4.4 Starting September 2025 for Tax Compliance

• Mandatory Implementation: As of September 1, 2025, Costa Rica will require the use of electronic invoices version 4.4, as mandated by the General Directorate of Taxation (DGT) under the Anti-Tax Fraud Law. This update includes significant regulatory changes initiated in late 2024.
• Key Features of Version 4.4: The new invoicing format introduces over 140 updates, including Electronic Payment Receipts (REP), mandatory purchase invoices for foreign suppliers, new fields for tax exemptions, and digital endorsements by buyers for legal validation.
• Preparation and Compliance Recommendations: Businesses must update their invoicing systems, train staff on the new regulations, review compliance of customer and product data, and integrate e-invoicing with internal accounting systems to ensure a smooth transition and enhance fiscal transparency.

Source: auxadi.com

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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